Results 41 to 50 of about 10,881,866 (253)

Intelligent Optimization Model of Enterprise Financial Account Receivable Management

Journal of Applied Mathematics
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

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

Trade Credit: Some Issues of Accounting and Analysis of Accounts Receivable

Journal of Vasyl Stefanyk Precarpathian National University
This article studies the accounting and analysis of accounts receivable, particularly trade credit, as a key financial management tool within the global competitive environment.
Taras Gnatiuk, Vitalii Shkromyda, Nadiya Shkromyda   +2 more
doaj   +1 more source

CEO Characteristics, Carbon Disclosure and Earnings Management in China: The Role of Risk Tolerance and Environmental Uncertainty

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, Ali Abbas, Ali Meftah Gerged, Ernest Ezeani, Bilal Bilal   +4 more
wiley   +1 more source

Insurance and accounts payable/receivable [1977]

, 1977
Steering Committee Recommendations to the Task Force -- Insurance Study -- Accounts Payable ...
Kansas Governor's Task Force on Effective Management
core   +1 more source

The Impact of Corporate Receivables on the Operational Smoothness and Cash Stability of PT Anugerah Restu Bumi

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the accounts receivable management system and examine the impact of delayed receivable payments on operational continuity and cash stability at PT Anugerah Restu Bumi. A descriptive qualitative approach was employed, with data
Angga Reksa Bahari, Sri Mulyati Dra
doaj   +1 more source

Beyond Compliance: The Role of Climate Policy Stringency and Financial Institutions in Cleantech Startup Entry

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, Affan Hameed, Naimat U. Khan, Zafir Ullah Khan   +3 more
wiley   +1 more source

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

Business Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman, Terri Trireksani, Hadrian Geri Djajadikerta   +2 more
wiley   +1 more source

Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng, Wenjia Tang, Liang Zhao, Salwa Saleh Almasabi, David Kalisz   +4 more
wiley   +1 more source