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Short fresh food supply chains are increasingly recognised for their contribution to food sovereignty and rural development in emerging economies. However, existing research has primarily addressed operational efficiency or environmental performance ...
Andrés Mauricio Paredes-Rodríguez +2 more
doaj +1 more source
“Corporate investment, cash flow level and market imperfections” [PDF]
We analyze firms’ investment behavior, differentiating firms according to the cash flow levels they experience during their lifecycles. We consequently consider the firm as the basic unit and not firm-year observations.
Mundaca, Gabriela
core
The effect of cash flow statements [PDF]
As of the business year started April 1, in 2000, it became compulsory to prepare cash flow statements and make them public in Japan. This step can be considered as a harmonization with international accounting standards, which is necessary for the ...
SUZUKI, Yuichiro +2 more
core
ABSTRACT This study re‐examines the relationship between environmental, social, and governance (ESG) engagement and firm financial performance by moving beyond linear, net‐effect models toward a configurational perspective. Focusing on a global sample of 1380 non‐financial firms with high environmental maturity (CDP Climate Change score ≥ B), we ...
Daniel Yeung +2 more
wiley +1 more source
The purposes of this study were to determine fair share value, to analyze the factors that influence undervalue and overvalue, and to determine the best valuation method.
Adhy Listya Paramitha +2 more
doaj
CASH-FLOW REPORTING BETWEEN POTENTIAL CREATIVE ACCOUNTING TECHNIQUES AND HEDGING OPPORTUNITIES CASE STUDY ROMANIA [PDF]
We have studied the cash flow reporting issues in Romania, trying to establish if there isan interest in using creative accounting techniques in order to manipulate cash flow reporting.Another issue of our research is focused on the possibility of using ...
Dumitru Matis +2 more
core
ABSTRACT The fashion industry is facing unprecedented structural pressures, including increasing regulatory demands and rising expectations for social accountability. This study examines how global fashion supply chains respond to such pressures to advance sustainability.
Diletta Tosetto +2 more
wiley +1 more source
Being Famous Matters: Evidence from Cash Flow Volatility
Ahmed M, Elnahass M
openaire +2 more sources
Methodological approach to assessing the cash flow volatility index
The relevance of this study is determined by the need to create a system for operational monitoring of the Russian economy to mitigate the negative impact of profound uncertainty. To ensure sustainable economic growth, the Bank of Russia must be able to identify the emergence of a crisis at an early stage and promptly apply management tools, in ...
openaire +1 more source
Sustainability as a Defensive Strategy: ESG, Risk Exposure, and Returns in US Stocks
ABSTRACT We analyzed the relationship between environmental, social, and governance (ESG) metrics, financial risk, and expected returns in the US stock market, using data from S&P 500 companies over the period from 2007 to 2022 using aggregate ESG scores from Refinitiv (LSEG).
Gabriel da Rosa Janone +2 more
wiley +1 more source

