Results 71 to 80 of about 8,865 (272)

Back to Nature or Technology to the Rescue? Climate Managers' Preferences for Investment in Carbon Dioxide Removal

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili, Robert Mai, Rolf Wüstenhagen, Moritz Loock   +3 more
wiley   +1 more source

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

Business Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar, Purificación Parrado‐Martínez, María Comino‐Jurado   +2 more
wiley   +1 more source

THE USEFULNESS OF CASH FLOW STATEMENTS IN BANK LENDING DECISIONS: INSIGHTS FROM BULGARIAN PRACTICES

Фінансово-кредитна діяльність: проблеми теорії та практики
This study examines the role and utility of the Statement of Cash Flows in the credit decision-making process from the perspective of Bulgarian banks.
Fanya Filipova, Atanas Atanasov, Rumyana Marinova, Teodora Zapryanova   +3 more
doaj   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

DESAIN SISTEM INFORMASI DAN LAPORAN KEUANGAN PADA ORGANISASI NIRLABA

Jurnal Teknologi dan Manajemen Informatika, 2017
A nonprofit information system for recording transactions of non-profit organizations cash receipts, cash disbursements, buying, selling of products/ services, depreciation does not exist the difference with the business organizations. But what makes the
Mardiana Andarwati
doaj   +1 more source

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

Non-cash transactions in connection with the handling of property from the perspective of income taxation

, 2017
This bachelor thesis about Non-cash transactions in connection with the handling of property from the perspective of income taxation, whose main purpose is to evaluate the impact of this transactions on the tax base and cash-flow of tenant and owner ...
Nováková, Kristýna
core   +2 more sources

Non-Cash Investing and Financing Activities and Free Cash Flow

, 2004
Items of property, plant and equipment are often acquired through non-cash investing and financing activities. In these transactions, equipment-purchase financing is provided at the time of purchase.
Mulford, Charles W., Martins, Mario, Patel, Amit, Ely, Michael L.   +3 more
core  

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

Business Strategy and the Environment, EarlyView.
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, Sourav Bikash Borah, Anirban Adhikary, Sanjay Kumar Jena   +3 more
wiley   +1 more source

The effect of non-cash payment transactions on economic growth: Evidence from Indonesia

International Journal of Advances in Social Sciences
This study aims to see how the development of non-cash transaction activities that occur in society using debit cards, credit cards, and e-money as independent variables in this study. This type of research uses a quantitative data approach, and the data is secondary data sourced from Statistics Indonesia and Bank Indonesia publications from 2009 to ...
Rika Damayanti, Rinaldi Syahputra, null Nurjannah   +2 more
openaire   +1 more source