Results 71 to 80 of about 3,549 (260)
Operating Cash Flow Prediction: A Comparative Study of Earnings and Accruals
Accounting Analysis JournalPurpose: Accurate cash flow prediction is crucial for effective financial management in companies, facilitating informed strategic decisions related to investment, financing, and working capital management.
Wanda Wasalwa, Donny Maha Putra
doaj +1 more source
Deep learning enhancing banking services: a hybrid transaction classification and cash flow prediction approach. [PDF]
J Big Data, 2022 Kotios D +3 more
europepmc +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
Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
wiley +1 more source
On Walter’s Model and Cash-Flow-Based Payout Ratio
EconometricsWe examine whether Walter’s model holds in that firms with greater growth opportunities would pay out less, using operating cash-flow-based payout measures that include only dividends, only repurchases or both.
C. N. V. Krishnan, Yue Lang
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Small and medium enterprises (SMEs) dominate the global business landscape, making their sustainability efforts crucial. Yet little is known about how institutional contexts shape these practices. Using Institutional Theory, we compare the influence of cluster membership (CM), global value chain (GVC) membership, and the organizational ...
Barbara Caemmerer +2 more
wiley +1 more source
Intrinsic value estimates and its accuracy: Evidence from Indian manufacturing industry
Future Business Journal, 2016 The purpose of this article is to empirically examine the comparative accuracy of income oriented (Free cash flow to equity, Residual income model) and market oriented (Price to earnings multiple, Price to book value multiple and Price to sales multiple)
Ranjit Tiwari
doaj +1 more source
Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?
The Accounting Review, 2009 ABSTRACT: Motivated by recent FASB, IASB, and CFA Institute comments, we explore the predictive value of direct method cash flow disclosures. A primary stated purpose of the direct method is to better forecast future performance. To examine this purpose, we first document that direct method line items, such as cash received from customers, are not ...
Orpurt, Steven Francis, Zang, Yoonseok
openaire +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi +3 more
wiley +1 more source