Investor Perception of ESG in Earnings Calls
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
PENGARUH MANAJEMEN MODAL KERJA DAN FAKTOR EKONOMI MAKRO TERHADAP KINERJA DAN NILAI PERUSAHAAN INDUSTRI TEKSTIL DI INDONESIA [PDF]
This study included an explanatory or confirmatory study that discusses the effect of working capital management and macro-economic factors on the performance and value of companies.
WIDYASTUTI, MARIA
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
PENGARUH CASH CONVERSION CYCLE, NET WORKING CAPITAL, DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR PADA BURSA EFEK INDONESIA [PDF]
ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh siklus konversi kas, modal kerja bersih, dan peluang pertumbuhan pada cash holding. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia.
Indra Maulana
core +1 more source
Impact Measuring in Sustainable Ventures: A Process Perspective
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
Working and corporate performance: case of Malaysia. [PDF]
Working capital always being disregard in financial decision making since it involve investment and financing in short term period. However, it is an important component in firm financial management decision.
A.S., Abdul Rahim +3 more
core
Desenvolvimento e temporalidade do intercâmbio: Como um povoado do leste de Yucatán avalia as promessas das transferências monetárias [PDF]
This paper explores how three temporalities of exchange amend the reception of cash transfers for development in a village in Eastern Yucatan, Mexico. Based on participant observation and in-depth interviews of recipients of cash transfers from Procampo ...
Dapuez, Andres Francisco
core +2 more sources
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
The disbursement of working capital is usually considered as a short term cash flow and it is totally neglected by the policy makers to tag with profitability of a concern.
M. Aravind
doaj +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source

