ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.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
"أثر إدارة تبويب التدفقات النقدية على مخاطر انهيار أسعار الأسهم: دراسة تحليلية على مستوى القطاعات للشركات المقيدة في البورصة المصرية" The Effect of Cash Flow Classification Shifting on Stock Price Crash Risk: A Sector-Based Analysis of Companies Listed on the Egyptian Stock Exchange [PDF]
نسمة محمود محمود أبو العنين +2 more
openalex +1 more source
Three residual income valuation methods and discounted cash flow valuation [PDF]
In this paper we show that the three residual Income models for equity valuation always yield the same value as the Discounted Cash Flow Valuation models.
Fernandez, Pablo
core
Business 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
Presentation and Disclosure Issues within US GAAP and IFRS Statements of Cash flows: Implications for Teaching and Assessing Student Competence [PDF]
, 2020 Andrew Holt
openalex +1 more source
Incentives vs. Control: An Analysis of U.S. Dual-Class Companies [PDF]
Dual-class common stock allows for the separation of voting rights and cash flow rights across the different classes of equity. We construct a large sample of dual-class firms in the United States and analyze the relationships of insider's cash flow ...
Andrew Metrick +2 more
core
Business 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
Discounted cash flow valuation methods: Examples of perpetuities, constant growth and general case [PDF]
This paper explores the discounted cash flow valuation methods. We start the paper with the simplest case: no-growth, perpetual-life companies. Then we will study the continuous growth case and, finally, the general case.
Fernandez, Pablo
core
Business 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
Cash flow is cash and is a fact. Net income is just an opinion [PDF]
A company's profit after tax (or net income) is quite an arbitrary figure, obtained after assuming certain accounting hypotheses regarding expenses and revenues.
Fernandez, Pablo
core