Results 81 to 90 of about 3,311 (257)
BarekengTime series forecasting often faces challenges in producing reliable predictions due to inherent uncertainty in dynamic systems. While point predictions are commonly used, they may not adequately capture this uncertainty, especially in financial systems ...
Wa Ode Rahmalia Safitri +2 more
doaj +1 more source
A Bankruptcy Prediction Method Based on Cash Flow Using SOM
Journal of Japan Society for Fuzzy Theory and Intelligent Informatics, 2006 Bankruptcy prediction is more important than a changing of the stock price for investors because they will have a big loss if the investing company goes bankrupt. There are some methods using discriminant analysis, such as Altman's Z-score for the bankruptcy prediction.
Iori Nakaoka +3 more
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
A CRITICAL STUDY REGARDING THE ELABORATION OF THE CASH FLOW STATEMENT USING THE DIRECT METHOD IN ROMANIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2013 The direct method, which is the subject of this study, involves the identification and inclusion in the statement ofcash flows of the encashments and the payments made by the company. Although IAS 7 recommends the usage of thedirect method to prepare the
ŢĂRAN MOROŞAN ADRIAN
doaj
Jurnal Akuntansi, 2012 This study provides information on predictive ability of annual earnings and cash flow from operation numbers. We obtained a sample of 44 BEI listed companies and 352 observation, year-end firms from 2001 to 2009. We find that both cashflows and earnings
Joni .
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Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
InformationNew approaches to improve organisational performance in firms are evolving in this data-driven age. However, there is lack of studies in examining the relationship between revenue, net profit, cash flow per share, and earnings per share.
Kabossa A. B. Msimangira +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source