Pengaruh Informasi Laporan Arus Kas, Devidend Payout Ratio (Dpr), Economic Value Added (Eva) terhadap Volume Perdagangan Saham di Bursa Efek Indonesia (Studi pada Perusahaan Lq 45 yang Terdaftar di Bursa Efek Indonesia pada Tahun 2010-2013) [PDF]
, 2015 The purpose of this study is to find out the relationship between cash flow statement, devidend payout ratio and economic value added toward the trading volume stock at LQ 45 companies which are listed at Indonesia Stock Exchange in the year 2010-2013 ...
Ayuningrum, S. (Stifany) +2 more
core
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
تنمیة الرافدینThe aim of this research is to find the influence of operating cash flows on the value of banks recorded on the Iraqi Stock Exchange for the period 2019–2023.
Areen Abdullah Taher +1 more
doaj +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
Solvency evaluation, comparing traditional financial situation assessment methods with information from cash flow statements, using data from insolvent companies in the Republic of Latvia [PDF]
, 2017 Insolvent companies negatively effect on the country's overall social and economic development. In Republic of Latvia between 2011 and 2016, each year an average of 870 companies was being proposed with insolvency.
Millere, Inta, Steinberga, Dzeina
core
Organizational Resilience to Exogenous Shocks: The Role of Environmental Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This research examines the influence of environmental performance on organizational resilience during an exogenous shock. Drawing on the natural resource–based view, a sample of 3920 firms from 11 sectors and 19 countries is analyzed. This study employs OLS regressions and Cox proportional hazard models to test the effect of environmental ...
Tim Schroll
wiley +1 more source
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
Effectiveness of Book Closing Using Web Based Accounting Online System 2.0 to Know the Company's Financial Ratios [PDF]
, 2017 Financial ratios are very important in a company, because it is the most effective way to find out financial data on a company by comparing the current financial statements of the company with the previous one. To facilitate this comparison, book closure
Aisyah, E. S. (Euis) +2 more
core
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source