Results 131 to 140 of about 1,075,637 (305)

Asset Redeployability and Biodiversity Risk

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan   +2 more
wiley   +1 more source

Patents as Green Signals: Capital Market Responses to Corporate Green Innovation in Carbon‐ and Energy‐Intensive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley   +1 more source

Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu   +4 more
wiley   +1 more source

Present and Future Value Formulae for Uneven Cash Flow Based on Performance of A Business

open access: yesThe International Journal of Banking and Finance, 2011
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  

Effects of dry period length on production, cash flows and greenhouse gas emissions of the dairy herd: A dynamic stochastic simulation model. [PDF]

open access: yesPLoS One, 2017
Kok A   +6 more
europepmc   +1 more source

"Concept and Relevance of Income" [PDF]

open access: yes
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  

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud   +3 more
wiley   +1 more source

SENSE AND CONTENT OF THE TERM “FLOW OF MONEY”

open access: yesNauka ta progres transportu, 2010
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  

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