Results 171 to 180 of about 694,150 (357)

The roles of expected profitability, Tobin's Q and cash flow in econometric models of company investment [PDF]

Evidence that cash flow has a significant effect on investment after controlling for Tobin's average Q has been interpreted as suggesting the importance of financing constraints.
Alexander Klemm, Murtaza Syed, Rain Newton-Smith, Stephen Bond, Vlieghe, Gertjan   +4 more
core  

Mandated ESG Disclosure and Its Effects on Earnings Quality and Cost of Capital: Evidence From European Stock Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley   +1 more source

Intelligent control decision integrating fuzziness and randomness for automatic management of cash flow. [PDF]

PLoS One
Wang H, Fei L, Feng Y.
europepmc   +1 more source

Comparability of accounting choices in the statement of cash flow: Evidence from Brazil

, 2018
Patrícia de Souza Costa, Aline Fernandes Pinto, Felipe Menezes Nunes, Sirlei Lemes   +3 more
openalex   +2 more sources

Investment, R&D and liquidity constraints [PDF]

In this contribution, we present a novel instrument to control for investment opportunities in studying the investment-cash-flow sensitivity. More in particular we introduce the book value of R&D.
Pr. D. Patrick Van Cayseele
core  

Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri, Davide Calandra, Paolo Biancone, Hasna Chaibi   +3 more
wiley   +1 more source

Institutional investors' site visits and investment-cash flow sensitivity: Mitigating financing constraints or inhibiting agent conflicts? [PDF]

PLoS One
Liao J, Zhan Y, Yuan Y.
europepmc   +1 more source

Cash Flow Valuation Mode Lin Discrete Time

, 2014
Iosr Journals, M. A. Olayiwola.
openalex   +1 more source

On the negative relation between investment-cash flow sensitivities and cash-cash flow. [PDF]

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.
D'Espallier, Bert, López-Iturriaga, Félix   +1 more
core  

Does Environmental Social Governance Performance Promote Green Innovation? Evidence From US Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT I examine the relationship between green innovation and ESG performance using a panel of 4920 US public firms over 2013–2022. Estimates from two‐way fixed‐effects models show that improved ESG performance is positively and significantly associated with greater green innovation. This relationship is mediated by reduced financing constraints and
Gulhayo Nusratova
wiley   +1 more source