Results 81 to 90 of about 355,732 (359)
Incremental cash flows, information sets and conflicts of interest. [PDF]
This paper attempts to make of the standard incremental cash flow model (SICFM) a functional vehicle for coping with conflicts of interest. After outlining the model, residual rights to cash flows are linked to residual risks.
Rodolfo Apreda
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio +2 more
wiley +1 more source
Strategic Liquidity Supply and Security Design [PDF]
We study how securities and trading mechanisms can be designed to optimally mitigate the adverse impact of market imperfections on liquidity. Asset owners seek to obtain liquidity by selling their claims on future cash-flows, on which they have private ...
Bruno Biais, Thomas Mariotti
core
The Impact of Acquisition Intensity on ESG Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the impact of Acquisition Intensity on ESG performance using a panel of 1,736 US‐listed companies from 2002 to 2023. Employing a robust OLS framework, we assess both Value‐Based and Volume‐Based Acquisition Intensity against overall ESG scores and their environmental, social, and governance pillars, controlling for firm
Ugbede Amedu +2 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
Why is Long-Horizon Equity Less Risky? A Duration-Based Explanation of the Value Premium [PDF]
This paper proposes a dynamic risk-based model that captures the high expected returns on value stocks relative to growth stocks, and the failure of the capital asset pricing model to explain these expected returns.
Jessica Wachter, Martin Lettau
core
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
Eos, Transactions American Geophysical Union, 1997 After conducting a survey of the state of the 55,000 water systems in the United States, the Environmental Protection Agency has found that communities need $12.1 billion in immediate funding to protect the nation's drinking water supplies and to meet minimum health‐based standards.
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
GOVERNANCE RISKS. How to measure them by means of the incremental cash-flow model [PDF]
Governance risks stem from the own governance of any organization. The paper puts forward an operational viewpoint of those risks, by mapping the most distinctive categories of governance analysis onto time-dependent governance variables.
Rodolfo Apreda
core