Results 91 to 100 of about 3,822,893 (250)
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
, 2011 "Bloomberg Tax Accounting Portfolio 5121-4th, The Cash Flow Statement (Accounting Policy and Practice Series), examines the cash flow statement required by the FASB Accounting Standards Codification (FASB ASC) 230, which is based in large part on FASB ...
Nurnberg, Hugo, +2 more
core
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 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
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
Financial literature about discounted cash flow valuation [PDF]
There is a wealth of literature about discounted cash flow valuation. In this paper, we will discuss the most important papers, highlighting those that propose different expressions for the value of the tax shield (VTS).
Fernandez, Pablo
core
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
Az Agrifirm Magyarország Zrt. cash flow elemzése
, 2013 Az Agrifirm Magyarország Zrt. cash flow elemzése. Kitérve a működési, befektetési, finanszírozási cash flow elemzésére. A cash flow elemzése mutatószámok segítségével.Következtetések, javaslatok tétele a vállalkozás pénzügyi helyzetére.Pénzügy és ...
Fazekas, Adrienn
core
Incentives for accounting choices in Cash Flows Statements
Revista Contabilidade & FinançasThis study sought to identify incentives that influence the accounting choices for classifying interest and dividends received or paid in Cash Flow Statements (CFSs), in the period from 2008 to 2014, in non-financial companies of the Brazilian capital ...
Flávia Fonte de Souza Maciel +2 more
doaj +2 more sources
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