Results 31 to 40 of about 852,288 (241)
The crisis state of the economy contributes to the deterioration of the business environment, while one of the important problems is the state of settlements with debtors and creditors, since the slowdown in business activity creates difficulties with ...
A. O. Spitsyna
doaj +1 more source
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Features of management accounting accounts receivable and accounts payable
The causes of occurrence of debts are reviewed, the classification of debts was given, conditions for the formation of overdue debt are reviewed, risk reduction methods of overdue debts were offered. The recommendations proposed in the article will allow
L. G. Danilova
doaj
Does Climate Risk Affect Employment Decisions? International Evidence
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
Substantiation of Payment Conditions for Products
The paper proposes a model that presupposes granting more favorable payment (discount) conditions with the purpose to expedite payments for products. Dependence for calculation of discount rate has been deduced on the basis of information about an actual
I. M. Babuk, S. D. Sushch
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MANAGEMENT OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE
Timely and complete receipt of receivables serves the continuity, continuity and effective conduct of the activities of each business entity.In this case, it is required to focus on achieving the self-fulfillment of the obligations of the buyer and customers in the prescribed manner.
openaire +2 more sources
ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source
The Impact of Green Innovation and Green Finance on Corporate ESG Performance
ABSTRACT Amid the transition towards a low‐carbon economy and the pursuit of sustainable development goals, ESG performance has become a key indicator of long‐term corporate sustainability. Drawing on data from Chinese A‐share listed companies between 2012 and 2022, this study examines how green innovation and green finance affect corporate ESG ...
Zhaoke Feng, Chaminda Wijethilake
wiley +1 more source
Intelligent Optimization Model of Enterprise Financial Account Receivable Management
As a key component of enterprise assets, accounts receivable play an important role in enterprise financial management and determine the long-term development of enterprises in the later period.
Yunxiang Peng, Guixian Tian
doaj +1 more source

