Results 101 to 110 of about 13,356 (291)
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Incremental cash flows, information sets and conflicts of interest. [PDF]
This paper attempts to make of the standard incremental cash flow model (SICFM) a functional vehicle for coping with conflicts of interest. After outlining the model, residual rights to cash flows are linked to residual risks.
Rodolfo Apreda
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ABSTRACT Although firms that integrate a sustainability orientation (SO) may experience a significant improvement in their resource efficiency, many, particularly small‐ and medium‐sized enterprises (SMEs), still struggle with the complexities of incorporating sustainability into their business models.
Michael Adu Kwarteng +3 more
wiley +1 more source
Black cash tax evasion in Russia: Its forms, incentives and consequences at firm level [PDF]
This paper discusses Russia’s "black cash" economy. Using interviews and survey data, we examine the mechanics of several distinctly Russian tax evasion schemes and attempt a rough estimate of the scale and dynamics involved in tax evasion based on black
Yakovlev, Andrei
core
ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu +2 more
wiley +1 more source
The dynamic effect of cash and non-cash payment instruments on money velocity in Indonesia
Purpose — This study explores the dynamic effect of electronic money as a non-cash payment instrument on the velocity of money in Indonesia from 2012 to 2020.
Dian Zulfa, Sofyan Syahnur
doaj +1 more source
Optimal Cash Management Under Uncertainty
We solve an agent's optimization problem of meeting demands for cash over time with cash deposited in bank or invested in stock. The stock pays dividends and uncertain capital gains, and a commission is incurred in buying and selling of stock.
Bensoussan, Alain +2 more
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Decline management: the case of cash. Policy response in the Netherlands and the Nordic countries
The Netherlands and the Nordic countries are faced with a rapid decline in the use of cash. Sooner or later, they will be confronted with the question whether cash remains necessary as well-functioning means of payment for POS transactions.
Scholten, Bram
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Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +1 more source
Choice of payment instrument for low-value transactions in Japan
In this paper, we examine the determinants of the choice of payment instrument for low-value day-to-day transactions. Using Japanese household data from 2007 to 2014, we find that three payment instruments, namely, cash, electronic money, and credit ...
Tanaka, Migiwa, Fujiki, Hiroshi
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