Results 71 to 80 of about 4,001,701 (252)
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Ability of combinations of cash flow components to predict financial distress
Business: Theory and Practice, 2011 The aim of this research is to provide a model that predicts company’s financial distress on the basis of the operational, investment and financing components of its cash flow statement. To prevent bankruptcy and its negative consequences that among them
Gholamreza Kordestani +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
Ovidius University Annals: Economic Sciences Series, 2019 Treasury flow analysis is useful for: Linking profit (loss) with cash; the separation of activities involving cash from non-cash activities; assessing the ability of an enterprise to meet its cash payment obligations; cash flow assessment for future cash-
Roxana Florina Glăvan, Petru Ştefea
doaj
On the negative relation between investment-cash flow sensitivities and cash-cash flow. [PDF]
We predict and find empirical support for a negative relation between the firm’s investment-cash flow sensitivity and cash-cash flow sensitivity, two measures suggested to capture the concept of financing constraints.
D'Espallier, Bert +1 more
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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
Analyzing the Information Contents of the Financial ratios based on the statements of Cash Flows [PDF]
تحقیقات مالی, 1996 This paper examines the information contents of the financial ratios derived from the statements of cash flows. If the Financial ratios. measured from the statements of cash flow, could improve the correlation between: a) The ratios calculated from the ...
ساسان میار
doaj
, 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
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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
, 2012 The statement of cash flows is useful for users of financial statements, as it provides information to help assess an entity's ability to generate cash flows, meet its obligations and appreciate why assets and liabilities have changed.
Chalmers, Keryn +4 more
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