Results 131 to 140 of about 70,088 (310)

On the negative relation between investment-cash flow sensitivities and cash-cash flow

open access: yes, 2009
We predict and find empirical support for a negative relation between the firm’s investment-cash flow sensitivity and cash-cash flow sensitivity, two measures suggested to capture the concept of financing constraints. This negative relation on the firm-level stems from the fact that both investments and the cash account are uses of funds competing for ...
D'Espallier, Bert   +1 more
openaire   +2 more sources

The response of firms‘ investment and financing to adverse cash flow shocks: the role of bank relationships [PDF]

open access: yes
We test whether firms with a single bank are better shielded from loss of credit and investment cuts in periods of adverse cash flow shocks than firms with multiple bank relationships.
Fuss, Catherine, Vermeulen, Philip
core  

Current Trends and Future Research in Management Control for Sustainability in Retail

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

Cash flow statement analyses under the reporting of NI Hungary Kft.

open access: yes, 2015
Dolgozatom középpontjában a cash flow kimutatás elkészítése áll, illetve a beszámoló kiegészítő mellékletében található ezen kimutatás részének különböző számviteli standard-ok szerint történő összeállítása, összehasonlítása.Véleményem szerint a ...
Komádi-Vári, Viktória
core  

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette   +2 more
wiley   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen   +2 more
wiley   +1 more source

“Corporate investment, cash flow level and market imperfections”

open access: yes
We analyze firms’ investment behavior, differentiating firms according to the cash flow levels they experience during their lifecycles. We consequently consider the firm as the basic unit and not firm-year observations.
Mundaca, Gabriela
core  

Valuing companies by cash flow discounting: Ten methods and nine theories [PDF]

open access: yes
This paper is a summarized compendium of all the methods and theories on company valuation using cash flow discounting. The paper shows the ten most commonly used methods for valuing companies by cash flow discounting: 1) free cash flow discounted at the
Fernández , Pablo
core  

Takeover Vulnerability and the Discipline of ESG Overinvestment

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi   +2 more
wiley   +1 more source

Modelos de Valoración de Empresas Un análisis crítico

open access: yesCiencia UNEMI, 2012
This paper will present evidence of the major trends in business valuation by the DCF (Discounted Cash Flow) method and summarize the effects on the FCF (Free Cash Flow). It considers the "working papers" of Professor Pablo Fernández PhD of IESE Business
Armendáriz-Lasso, Enrique
doaj  

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