Results 111 to 120 of about 1,075,637 (305)

Valuing companies by cash flow discounting: Ten methods and nine theories [PDF]

open access: yes
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  

Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska   +3 more
wiley   +1 more source

An Effective Model to Predict Cash Flow Based on a Comparison of the Relevant Models: Case of Tehran Stock Exchange [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2008
This paper studies the cash flows forecast models and compares the predictive ability of models based on absolute forecast error. Also in this paper, as the indicator of volatility of business environment, the effects of volatility of sales and ...
علی ثقفی   +1 more
doaj  

The Impact of Cash Flow Volatility on Cash-Cash Flow Sensitivity

open access: yesIOSR Journal of Business and Management, 2014
Umair Tahir, Naeem Ullah
openaire   +1 more source

Fueling Tomorrow: Scenario Planning for the Future of Gas Stations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Transport electrification is reshaping the service infrastructures that mediate everyday mobility, yet most electrification scenario studies remain macrolevel and offer limited insight into how incumbent forecourt (gas‐station) networks can adapt under deep uncertainty.
Joao Gabriel Rosa   +2 more
wiley   +1 more source

The Ability of Current Operating Income to Predict Future Operating Cash Flows over the Time [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2007
In this research, we examine the value relevance of accounting information over the time in order to use it in valuation models. For this reason, the ability of current operating Income to predict one­year-ahead operating cash flows has been examined by ...
Hamid Khaleghi Moghaddam, Elham Hamidi
doaj  

From Text to Value: Measuring and Pricing Firm Climate Risk Exposure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti   +2 more
wiley   +1 more source

Corporate Cash Flow and Stock Price Exposures to Foreign Exchange Rate Risk [PDF]

open access: yes
This paper estimates the foreign exchange rate exposure of 6,917 U.S. nonfinancial firms on the basis of stock prices and corporate cash flows. The results show that several firms are significantly exposed to at least one of the foreign exchange rates ...
Bartram, Söhnke M.
core  

Supply Chain Network, ESG Scores and Financial Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis   +2 more
wiley   +1 more source

The Statement of Cash Flows - Unresolved Issues [PDF]

open access: yes, 1994
Financial Accounting Standards no. 95, the Statement of Cash Flows, was released to enhance the comparability and usefulness of the Statement of Cash Flows. Overall, the new guidelines (under Financial Accounting Standards no.
Zielinski, Deborah A.
core   +1 more source

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