CASH-FLOW REPORTING BETWEEN POTENTIAL CREATIVE ACCOUNTING TECHNIQUES AND HEDGING OPPORTUNITIES CASE STUDY ROMANIA [PDF]
We have studied the cash flow reporting issues in Romania, trying to establish if there isan interest in using creative accounting techniques in order to manipulate cash flow reporting.Another issue of our research is focused on the possibility of using ...
Alina Beattrice Vladu +2 more
core
Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +1 more source
PROJECTED CASH FLOWS AND PROFITABILITY FOR REPRESENTATIVE LOUISIANA FARMS, 1997 [PDF]
The purpose of this report is to supplement the series of annual cost projections for enterprises by providing profitability and cash flow projections for several whole farm situations throughout the state.
Boucher, Robert W., Vandeveer, Lonnie R.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Simulating Dairy Herd Structure and Cash Flow: Design and Application of a Web-Based Decision-Support Tool. [PDF]
Animals (Basel)Cabrera VE.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source
Intelligent control decision integrating fuzziness and randomness for automatic management of cash flow. [PDF]
PLoS OneWang H, Fei L, Feng Y.
europepmc +1 more source
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Institutional investors' site visits and investment-cash flow sensitivity: Mitigating financing constraints or inhibiting agent conflicts? [PDF]
PLoS OneLiao J, Zhan Y, Yuan Y.
europepmc +1 more source