Results 31 to 40 of about 1,389 (206)
Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.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
Наука и техника, 2004 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
doaj +1 more source
MANAGEMENT OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE
, 2022 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
Business Strategy and the Environment, EarlyView.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
Russian Journal of Economics and Law, 2014 Objective: to elaborate the common regulation on accounting of accounts receivable and introduction of the new principles and classification of accounting of accounts receivable.
E. E. Mikhailov
doaj
Intelligent Optimization Model of Enterprise Financial Account Receivable Management
Journal of Applied MathematicsAs 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
Jurnal Ilmiah Wahana Akuntansi, 2020 In order to be widely used by users of financial statements, information related to tax receivable accounts in LKPP must meet the Full Disclosure Principle relate to assets, liabilities and equity either through faces or Notes to Financial Statements ...
Imran Djunur
doaj +1 more source
The Impact of Green Innovation and Green Finance on Corporate ESG Performance
Business Strategy and the Environment, EarlyView.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
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan +3 more
wiley +1 more source