Results 91 to 100 of about 1,019,764 (301)
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
Applying fuzzy logics in net present value calculation for construction projects
In practice, engineering economic analysis involves uncertainty about future cash flows. Therefore, the conventional cash flow models where cash flows are defined as either crisp numbers or risky probability distributions do not describe sufficiently the
Nguyễn Hoài Nghĩa
doaj
A cash flow spreadsheet methodology simplifies solving a number of common personal finance problems. At schools where a basic finance course is not a prerequisite for the personal financial planning course, this methodology makes learning personal finance skills and concepts quick and easy.
openaire +1 more source
Valuing companies by cash flow discounting: Ten methods and nine theories [PDF]
This paper is a summarized compendium of all the methods and theories on company valuation using cash flow discounting. The paper shows the ten most commonly used methods for valuing companies by cash flow discounting: 1) free cash flow discounted at the
Fernández , Pablo
core
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]
Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Francois Racicot +3 more
core
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Who is the ultimate master of contractual, regulatory, discretionary and residual cash flows? An answer from the standpoint of corporate governance [PDF]
This paper sets forth a framework of analysis that links contractual, discretionary, regulatory and residual cash flows with decision rights over them. To attain this purpose, firstly we introduce the standard incremental cash flow model, underlying its ...
Rodolfo Apreda
core
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
After conducting a survey of the state of the 55,000 water systems in the United States, the Environmental Protection Agency has found that communities need $12.1 billion in immediate funding to protect the nation's drinking water supplies and to meet minimum health‐based standards.
openaire +1 more source

