Results 151 to 160 of about 70,088 (310)

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Can Investors’ Decisions be Biased by the Impact of Accounting Information on Cash Flow from Operations?

, 2023
Nashar TAE.
europepmc   +1 more source

Why Do U.S. Firms Hold So Much More Cash Than They Used To? [PDF]

The average cash to assets ratio for U.S. industrial firms increases by 129% from 1980 to 2004. Because of this increase in the average cash ratio, American firms at the end of the sample period can pay back their debt obligations with their cash ...
Kathleen M. Kahle, Thomas W. Bates, Rene M. Stulz   +2 more
core  

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma, Sourav Bikash Borah, Anirban Adhikary, Sanjay Kumar Jena   +3 more
wiley   +1 more source

Financial analysis of HBZ Ltd. with special regard to liquidity and cash flow

, 2012
A HBZ Kft.
Molnár, Anett
core  

Financial Constraints and Corporate Sustainability Performance: Do Climate Exposure and People's Climate Attention Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu, Ruth Owusu‐Mensah, Daniel Gyimah   +2 more
wiley   +1 more source

The Effect of Modified Audit Opinion on Borrowing Cash Flow and Investment Cash Flow on Non-Financial Companies

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to test and analyze the effect of modified audit opinion on borrowing cash flow and investment cash flow. Factors that affect borrowing cash flow and investment cash flow are modified audit opinions.
Mirna Dyah Praptitorini, Andi Kartika, Rahul Bhandari, Chadchom Ratsameemonthon, Wan Mohd Nazdrol bin Wan Mohd Nasir, Supriyadi Supriyadi   +5 more
doaj  

Regional free cash flow dataset: An approach to regional performance evaluation. [PDF]

Data Brief, 2019
Kolmakov V, Polyakova A.
europepmc   +1 more source

IMPACTS OF FINANCIAL CHARACTERISTICS AND THE BOOM-BUST CYCLE ON THE FARM INVENTORY-CASH FLOW RELATIONSHIP

The sensitivity of farm inventory investment to movements in cash flow is tested. Inventories should be sensitive to shifts in cash flow because inventory investment is readily reversible and inventories are a significant portion of assets.
Dixon, Bruce L., Bierlen, Ralph W., Ahrendsen, Bruce L.   +2 more
core