Results 61 to 70 of about 7,279 (264)
Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows? [PDF]
J Bus Econ, 2023 Dreher S, Eichfelder S, Noth F.
europepmc +1 more source
British Educational Research Journal, EarlyView.Abstract This study examines the under‐theorized political role and identity of Chinese international students, who emerge as significant actors caught between U.S. soft power ambitions and rising geopolitical suspicion. Amid escalating U.S.‐China tensions, these students are forced to confront environments shaped by competing geopolitical discourses ...
Jing Yu
wiley +1 more source
Dividend suspensions and cash flows during the Covid-19 pandemic: A dynamic econometric model. [PDF]
J Econom, 2023 Pettenuzzo D +2 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Media Attention to Climate Change and Investor Flows in US Equity Mutual Funds
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how climate‐related news influences mutual fund investor behaviour in the United States. Although prior research has documented the financial relevance of climate risks, little is known about how media attention to climate change shapes capital allocation across mutual funds.
Laura Andreu +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
Estimating the Cash Flows to the Economic Entities in Romania [PDF]
Ovidius University Annals: Economic Sciences Series, 2018 This article tries to demonstrate that the most important stage in drafting a draft budget for aninvestment is the estimation of cash flows. If the cash flow estimate does not have a reasonabledegree of accuracy, any analytical technique, irrespective of
Răscolean Ilie, Rakos Ileana-Sorina
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source
THE IMPACT OF BANK SIZE ON THE RELATIONSHIP BETWEEN CASH FLOW AND LIQUIDITY: EVIDENCE FROM EGYPTIAN LISTED BANKS [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجاريةThere is a scarcity in previous studies on the impact of liquidity and size on cash flows. To address this, in this paper we examine the relationship between liquidity and various types of cash flow, including NOFC, INF, and FCF, while taking into ...
Mai Ahmed Abdelzaher Zidan
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