Results 101 to 110 of about 694,150 (357)
Human Capital Efficiency, Free Cash Flow, Corporate Sustainability Performance and Internal Auditors [PDF]
, 2023 Syahril Djaddang +2 more
openalex +1 more source
Generalized Cash Flow Taxation [PDF]
We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax.
Alan J. Auerbach, David F. Bradford
core
The Impact of Acquisition Intensity on ESG Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the impact of Acquisition Intensity on ESG performance using a panel of 1,736 US‐listed companies from 2002 to 2023. Employing a robust OLS framework, we assess both Value‐Based and Volume‐Based Acquisition Intensity against overall ESG scores and their environmental, social, and governance pillars, controlling for firm
Ugbede Amedu +2 more
wiley +1 more source
The Effect of Cash Flow Problems and Resource Intermingling on Small Business Recovery and Resilience After a Natural Disaster. [PDF]
J Fam Econ Issues, 2021 Wiatt RD +3 more
europepmc +1 more source
The role of cash flow in the financial management of the entity [PDF]
In the present the authors show the modalities of analysis the cash – flow statement, based on an specific indicators system.cash - flow, net profit ratio, cash – flow ...
Ioan BATRANCEA +5 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
Profitable Investments or Dissipated Cash? Evidence on the Investment-Cash Flow Relationship From Oil and Gas Lease Bidding [PDF]
The strong positive relationship between corporate cash flow and investment has been interpreted through the lens of both agency- and non-agency-based models. In this paper, we distinguish between these two interpretations using project-level data in the
Marianne Bertrand, Sendhil Mullainathan
core
Business Strategy and the Environment, EarlyView.ABSTRACT Globalisation has deepened the integration of international production within global value chains (GVCs), where the various stages of the manufacturing process are dispersed across countries. In today's volatile business environment, characterised by rapid technological advances (Industry 4.0) and evolving consumer preferences towards use ...
Javier Bilbao‐Ubillos +3 more
wiley +1 more source
Usefulness of cash flow indicators in credit analysis: Case of Serbia [PDF]
Bankarstvo, 2018 The aim of this paper is to analyze the representation and usefulness of cash flow indicators in the credit analysis process in Serbia. The research methodology includes the content analysis taken for the research purpose.
Stevanović Slavica
doaj