Results 131 to 140 of about 4,691,430 (287)
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source
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 ...
Dumitru Matis +2 more
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Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500
Business Strategy and the Environment, EarlyView.ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki +4 more
wiley +1 more source
Sap flow characteristics and water demand prediction of cash crop in hyper-arid areas
Agricultural Water ManagementCrop sap flow is a critical indicator of crop water demand, and predicting its variation trend is essential for adjusting agricultural planting structure and managing water resource in hyper-arid areas.
Yunfei Liu +4 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source
Free Cash-Flow, Issuance Costs and Stock Price Volatility [PDF]
We study the issuance and payout policies that maximize the value of a firm facing both agency costs of free cash-flow and external financing costs. We find that the firm optimally issues equity.
Rochet, Jean-Charles +3 more
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Beyond Carbon: Corporate Environmental Performance Across Multiple Domains
Business Strategy and the Environment, EarlyView.ABSTRACT We examine corporate environmental performance (CEP) as a multidimensional system rather than isolated outcomes. Combining institutional and behavioral perspectives, we analyze four domains—CO2 emissions, waste, energy, and water—using S&P 500 firms that disclosed data on all four domains (2006–2024).
Rei Uchida, Murali Chari
wiley +1 more source
Does the Investment Opportunities Bias Affect the Investment-Cash Flow Sensitivities of Unlisted SMEs? [PDF]
Using a panel of 5,999 small and medium-sized Belgian enterprises (SMEs) over the period 2002-2008, we identify three measures of investment opportunities suitable for unlisted firms. We then estimate firm-varying investment-cash flow sensitivities (ICFS)
Bert D’Espallier, Alessandra Guariglia
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
The role of cash flow in the financial management of the entity [PDF]
In the present the authors show the modalities of analysis the cash – flow statement, based on an specific indicators system.cash - flow, net profit ratio, cash – flow ...
Sorin BORLEA +5 more
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