Results 131 to 140 of about 1,019,764 (301)
Hedging Cash Flows from Commodity Processing [PDF]
Agribusinesses make long-term plant-investment decisions based on discounted cash flow. It is therefore incongruous for an agribusiness firm to use cash flow as a plant-investment criterion and then to completely discard cash flow in favor of batch ...
Dahlgran, Roger A.
core
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
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
Present and Future Value Formulae for Uneven Cash Flow Based on Performance of A Business
Computational methods for present and future value calculations are difficult when the firm’s cash flow income is uneven. The firm’s decision to invest or borrow based on uneven cash flows needs a simple method to arrive at the present value of ...
Ameha Tefera Tessema
doaj
Fueling Tomorrow: Scenario Planning for the Future of Gas Stations
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
SENSE AND CONTENT OF THE TERM “FLOW OF MONEY”
The matter and content of the cash flows of any organization have been analyzed, the fundamentals to the determination of the cash flows have been singled out, the concept of cash flow have been defined more precisely.
N. S. Sokolova, T. H. Sokolova
doaj
The Diversification Discount: Cash Flows vs. Returns [PDF]
Diversified firms have different values than comparable portfolios of single-segment firms. These value differences must be due to differences in either future cash flows or future returns.
Owen Lamont, Christopher Polk
core
From Text to Value: Measuring and Pricing Firm Climate Risk Exposure
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
Supply Chain Network, ESG Scores and Financial Performance
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
"Concept and Relevance of Income" [PDF]
Recently, many people criticize the traditionally accepted principles of realization, matching, and allocation. In addition, the reporting performance project in the International Accounting Standards Board (IASB) is willing to substitute the extant ...
Takashi Obinata
core

