Results 71 to 80 of about 349,938 (265)

Venture Funding: Signals of Environmental Orientation and Their Interplay With Investor‐ and Country‐Level Characteristics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore   +2 more
wiley   +1 more source

Serbia - public sector accounting review : report on the enhancement of public sector financial reporting [PDF]

open access: yes, 2017
The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector ...
Crnomarkovic, Aleksandar   +5 more
core   +1 more source

Resource‐Centered Transformation Paths: The Role of Digital Transformation in Optimizing SME Resources for Sustainable Entrepreneurship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley   +1 more source

Rising Strong: Cultivating Resilience in Edible City Entrepreneurship. Insights Into the Landscape of Urban Food Initiatives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In response to growing global challenges, this study explores how social entrepreneurship within the Edible City movement contributes to building resilient, sustainable, and equitable urban food systems. Drawing on semistructured interviews with over 70 stakeholders across five cities—Berlin, Andernach, Oslo, Rotterdam, and Havana—we ...
Ina Säumel   +6 more
wiley   +1 more source

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

open access: yesФінансово-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   +3 more
doaj   +1 more source

DESAIN SISTEM INFORMASI DAN LAPORAN KEUANGAN PADA ORGANISASI NIRLABA

open access: yesJurnal 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

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

THE MARKETING STYLE OF ADVISORY SERVICES FOR CORN AND SOYBEANS IN 1995 [PDF]

open access: yes
The 1995 marketing styles for the 25 market advisory service programs included in the AgMAS Project were developed in two steps. The first step was the construction of a detailed "menu" of the tools and strategies used by each of the advisory programs in
Bertoli, Roberto   +4 more
core   +1 more source

The diversification of banking capital sources and cash flow granularity in merger and acquisition transactions [PDF]

open access: yes, 2017
The article analyzes banking merger and acquisition (M&A) market over the past three years. The conducted analysis has shown that there is a market outflow of foreign investors, while deals become larger, and banks are consolidating, including that with ...
Belyanchikova, Tatiana Viktorovna   +3 more
core  

Green Talk, Costly Walk: The Financial Cost of Greenwashing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

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