Results 121 to 130 of about 8,796,894 (291)
The usefulness of direct cash flow statements under IFRS [PDF]
, 2013 The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards.
Duboisée de Ricquebourg, Alan Jonathan
core
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Demand for Cash with Intra-Period Endogenous Consumption [PDF]
We study the demand for money when agents can optimally choose mean rates of consumption and cash holdings over a period. Consistent with empirical evidence, we find that agents do not smooth intra-period consumption.
Bar-Ilan, Avner, Marion, Nancy
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Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Cash Holdings and Credit Risk [PDF]
Intuition suggests that firms with higher cash holdings are safer and should have lower credit spreads. Yet empirically, the correlation between cash and spreads is robustly positive and higher for lower credit ratings.
Sergei A. Davydenko +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Letter from Saul Holiff to Johnny Cash, 13 August 1962
, 1962 Letter from Saul Holiff to Johnny Cash rebutting Cash's accusations in a previous letter about his management practices, including what Cash perceived as exorbitant spending on stationary and incorrect settling of accounts.
Holiff, Saul, 1925-2005
core +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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