Results 91 to 100 of about 4,001,701 (252)
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source
Cash Flow disaggregation and the Prediction of Future Earnings [PDF]
مطالعات تجربی حسابداری مالی, 2010 According to the Iranian Accounting Standard No. 2, alternative use of both direct and indirect methods of reporting cash flows from operating activities is allowed. In practice, despite all persuasive and encouraging measures favoring the direct method,
M. Gh. Osmani, M. H Namdar
doaj
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Cash flow statement and financial decision-making in insurance companies [PDF]
Bankarstvo, 2018 Cash management is of great importance for the successful operation of insurance companies, and the amount of cash is affected by many management decisions.
Knežević Snežana +1 more
doaj
Cash flow statement : the direct vs indirect controversy
, 1997 133 p.SAS 7 (Revised), titled 'Cash Flow Statement", was introduced in Singapore in August 1994. This is in line with the trend in the US and other countries where cash flow statement has been adopted in favour of funds statement. Before the promulgation
Tay, Swee Wah +2 more
core
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
Jurnal Akuntansi dan Auditing Indonesia, 2009 The objectives of the research are to analyze the information content of quarterly accounting variable, market variable, and operation cash flow toward bid-ask spread as well as to analyze the differences of information content between accounting ...
Tumirin Tumirin
doaj
Cash flow vs funds flow statement / Rosni Julis [PDF]
, 1992 The Statement of Source and Application of Fund is no longer valuable to the business entity. Due to that fact The Account Standard Committee had issued the ED 54 " Cash Flow Statement " on 26 July 1990.
Julis, Rosni
core
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
Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry
Business Strategy and the Environment, EarlyView.ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra +2 more
wiley +1 more source