Results 101 to 110 of about 3,470,657 (295)
Business Strategy and the Environment, EarlyView.ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp +2 more
wiley +1 more source
Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia
Jurnal Akuntansi: Kajian Ilmiah AkuntansiCompanies need income persistence in maintaining performance in the capital market. Income persistence will be a consideration for investors in making investment decisions. This study analyzes the factors of total accruals, real earnings management, cash
Hendro Lukman, Phebe Callista
doaj +1 more source
A Corporate Finance Cash Flow model with Float [PDF]
In this paper we introduce a Cash Flow Model with Float so as to overcome apparent shortcomings that pervade the Standard Cash Flow Model. We deploy the complex structure the float exhibits and this allows not only for strategic financial decision making
Rodolfo Apreda
core
Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +2 more
wiley +1 more source
Impact of CAP on the Cash-Flow Components in Slovak Agriculture
Polityki Europejskie, Finanse i Marketing, 2012 The primary goal of the paper is to state the development of cash-flow in Slovak agriculture. The observed period covers 11 years, which offers the opportunity to analyze three separate periods: the pre-accession period 2000-2003, the old CAP from 2004 ...
Zuzana Čierna +2 more
doaj
Ain Shams Engineering JournalThe construction industry faces significant financial risks due to inflationary pressures and economic boom-and-bust cycles, which can result in negative cash flow and reduced profitability for project portfolios.
Reza Rajabi, Siamak Haji Yakhchali
doaj +1 more source
The impact of growth opportunities on the investment-cash flow sensitivity. [PDF]
This paper investigates the impact of growth opportunities on the interpretation of investment-cash flow sensitivity of large Belgian companies. We use data on long time listed firms, recent IPO firms and large unlisted firms to incorporate a wide ...
Van Hulle, Cynthia, Schoubben, Frederiek
core
Exploring the Financial Perspective in Sustainability Strategies: The Case of the Tourism Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between sustainability and corporate financial performance in the tourism sector. To address the mixed and inconclusive evidence in prior research, we develop an integrated theoretical framework that combines stakeholder theory, the resource‐based view, legitimacy theory, and agency theory and distinguishes
Rebecca Levy Orelli +3 more
wiley +1 more source
The Cash Flow Model with Float: A New Approach to Deal with Valuation and Agency Problems. [PDF]
In this paper we introduce a cash flow model with float to manage core issues in Corporate Finance. The float actually removes current hindrances pervading the standard cash flow model.
Rodolfo Apreda
core
Business Strategy and the Environment, EarlyView.ABSTRACT Additive manufacturing (AM) adoption provides numerous benefits, including decentralised production, design flexibility, mass customisation, reduced material waste and lightweight designs. However, AM investment decisions are complex and challenging for manufacturers, and limited knowledge exists about the holistic assessment of relevant costs
Dilupa Nakandala +5 more
wiley +1 more source