Results 141 to 150 of about 361,713 (304)
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
openaire +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 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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Explaining the money demand of non-financial corporations in the Euro area: A macro and a micro view [PDF]
This paper analyses euro area non-financial corporations (NFC) money demand, both from a macro and a microeconomic point of view. At a macro level, money holdings are modelled as a function of real gross added value, the price level, the long-term ...
von Landesberger, Julian +1 more
core
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
Cogent Business & ManagementThis investigation delves into the intricate connection between dividend policy and cash holdings, while considering the joint influence of the Environmental, Social, and Governance (ESG) ratings.
Husam Ananzeh +3 more
doaj +1 more source
Determinants of Financial Conservatism: Evidence from Low-Leverage and Cash-Rich UK Firms [PDF]
This paper investigates the characteristics of firms that adopt persistent policies of low leverage and substantial cash reserves. In doing so, specific attention is paid to the role of internal corporate governance mechanisms in influencing firms ...
Leone Leonida +2 more
core
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
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
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