The Impact of Cash Flow Volatility on Cash-Cash Flow Sensitivity
Umair Tahir, Naeem Ullah
openaire +1 more source
Pengaruh Free Cash Flow dan Kepemilikan Manajerial terhadap Kebijakan Hutang (Studi Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index). [PDF]
Rezki Zurriah
openalex +1 more source
Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang +3 more
wiley +1 more source
The effect of enterprise digital transformation on supply chain efficiency and its transmission mechanism. [PDF]
Zhen Y, Shang L.
europepmc +1 more source
A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli +2 more
wiley +1 more source
Rural-urban land and food system changes in West Africa. [PDF]
Fastner K, Asare KY, Buerkert A.
europepmc +1 more source
Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley +1 more source
The end of the garden path? Analyzing smallholder tobacco farming income and decision-making in Mozambique. [PDF]
Cunguara B +3 more
europepmc +1 more source
ABSTRACT This study examines the intricate and asymmetric relationship between corporate greenhouse gas emission disclosure and stock returns and crash risks, focusing on listed firms in six Commonwealth African countries characterized by regulatory fragility, limited investor protection, and growing climate vulnerability.
Idorenyin J. Okon +2 more
wiley +1 more source

