Results 81 to 90 of about 1,075,637 (305)
Costly Dividend Signaling: The Case of Loss Firms with Negative Cash Flows [PDF]
, 2004 We examine the dividend-signaling hypothesis in a sample of firms for which dividend increases are particularly costly, namely loss firms with negative cash flows. When compared to loss firms with positive cash flows, we find
Joos, Peter. +5 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu +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
Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]
Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Francois Racicot +3 more
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Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
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
doaj +1 more source
An optimal procedure for the resource-constrained project scheduling problem with discounted cash flows and generalized precedence relations. [PDF]
In this paper, we study the resource-constrained project scheduling problem (RCPSP) with discounted cash flows and generalized precedence relations (further denoted as RCPSPDC-GPR).
De Reyck, B, Herroelen, Willy
core
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
, 2005 This chapter introduces the statement of cash flows. Previous chapters presented the statement of financial performance and the statement of financial position. All three statements comprise a set of ‘general purpose financial reports’.
Byrne, Suzanne
core
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source