Results 81 to 90 of about 3,486,902 (298)

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao   +4 more
wiley   +1 more source

PERBANDINGAN KEAKURATAN LABA PERMANEN, LABA AGREGAT, DAN ARUS KAS OPERASI UNTUK MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN

open access: yesJournal of Accounting and Investment, 2016
The goal of this research is to compare the accuracy of three prediction models which are permanent earnings, aggregate earnings and operational cash flow in prediction future operational cash flow.
Einde Evana, Silvia Thiono
doaj  

Cash flow

open access: yesEos, Transactions American Geophysical Union, 1997
After conducting a survey of the state of the 55,000 water systems in the United States, the Environmental Protection Agency has found that communities need $12.1 billion in immediate funding to protect the nation's drinking water supplies and to meet minimum health‐based standards.
openaire   +1 more source

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

open access: yesBusiness 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

Further Evidence on Empirical Relationships between Earnings and Cash Flows [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2006
This paper  provides  evidence  on  relationships  between earnings and cash flow measures for the firms accepted in Tehran Stock Exchange (TSE) over a sample of 83 firms during the period of 1376- 1385. In so doing, we examine the external validity of a
Mohammad Arabmazar Yazdi   +1 more
doaj  

The Role of Firm Characteristics in Predicting Cash Flows from Operating Activities [PDF]

open access: yesIranian Journal of Finance
Cash flow forecasting has significantly increased since 2000 due to more attention paid by investors and financial analysts than before. If cash flows can be predicted appropriately, a significant part of the informational needs associated with cash ...
Mostafa Hashemi Tilehnouei, Javad Nikkar
doaj   +1 more source

“Corporate investment, cash flow level and market imperfections” [PDF]

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  

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

open access: yesBusiness 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

open access: yesBusiness 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   +3 more
wiley   +1 more source

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