Results 131 to 140 of about 665,665 (294)
Assessment of Cash Flow Sensitivity of Cash Holdings
مجله دانش حسابداری, 2015 The objective of this study is to evaluate changes in the level of cash holdings in response to corporates’ cash flows. For this, using financial information of a sample consisting of 118 companies listed in the Tehran Stock Exchange in the period 2006-2011, the sensitivity of cash flows of cash holdings was studied, regarding three aspects of: cash ...
Mahdi Moradi, Hojjat Hatefi Majoumerd
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Business Strategy and the Environment, EarlyView.ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili +3 more
wiley +1 more source
Asymmetric Cash Flow Sensitivity of Cash Holdings
بررسیهای حسابداری و حسابرسی, 2014 This research documents the asymmetric corporate cashflow sensitivity of cashholdings. Using a sample of 630 firm-years(companies in Tehran Stock Exchange were selected for years 1384 to1390) the corporate reactions to changes in their cash holdings in caseof negative and positive cash flows were examined. For testing thehypothesisabout asymmetric cash
Sahar Sepasi, Malek Yabloui Khamsaloui
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
Corporate cash holding policies.
openLa tesi analizza se le riserve di liquidità detenute all'estero aumentano la complessità dei compiti previsionali degli analisti, influenzando così l'efficacia delle loro previsioni sugli utili.
MENETTO, FILIPPO
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Cash Holding: a Study into Causes and Effects
reservedQuesto studio esplora il fenomeno del cash holding nelle aziende, analizzando le ragioni che conducono o dissuadono le imprese dall’accumulare liquidità e gli effetti di questa scelta strategica sulle prestazioni aziendali, sulla governance e ...
RIGATTI, ANNA
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Gusau Journal of Accounting and Finance, 2020 Cash holding decision is one of the most significant decisions taken by the financial managers of any manufacturing firms. The decision not only depends upon the theoretical view but also the firm–specific variables and Firm dynamism variables of the ...
Ibrahim Lawal +2 more
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
Corporate cash holdings: Evidence from a different institutional setting [PDF]
This paper investigates the determinants of Swiss non-financial firms’ cash holdings over the 1995 to 2004 period. The median Swiss firm holds almost twice as much cash and cash equivalents as the median UK or US firm.
Matthias C. Grüninger, Wolfgang Dobetz
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