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Finanční transakce z pohledu transferových cen: cash-pooling
Glajšeková, V. Financial transactions from a transfer pricing perspective: cash pooling. Bachelor thesis. Brno: Mendel University, 2023. The bachelor thesis deals with financial transactions in transfer pricing, with cash pooling as its main focus.
Glajšeková, Veronika
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ABSTRACT Small cultural museums play an important role in sustaining local heritage, community identity and inclusive cultural participation, yet they face persistent financial and organisational constraints. This study examines how financial sustainability is achieved and maintained in three small cultural museums through a qualitative‐led mixed ...
Joseph Gerald Bourke +3 more
wiley +1 more source
Diplomová práce se zabývá popisem a analýzou cash poolingu z pohledu velkých společností a koncernů. Hlavním cílem diplomové práce je popis a analýza cash poolingové struktury ve skupině E.ON v rámci České republiky. Na základě analýzy jsou kvantitativně
Neprašová, Tereza
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When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li +3 more
wiley +1 more source
Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500
ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki +4 more
wiley +1 more source
ABSTRACT The role of intellectual property (IP) in promoting or hindering sustainable innovation now forms a topical issue in innovation management. Its role in the sustainable business model remains imperfectly understood however, creating a simplified view of IP in relation to corporate sustainable development. Hence, this study sought to examine how
Sarah van Santen
wiley +1 more source
Beyond Carbon: Corporate Environmental Performance Across Multiple Domains
ABSTRACT We examine corporate environmental performance (CEP) as a multidimensional system rather than isolated outcomes. Combining institutional and behavioral perspectives, we analyze four domains—CO2 emissions, waste, energy, and water—using S&P 500 firms that disclosed data on all four domains (2006–2024).
Rei Uchida, Murali Chari
wiley +1 more source
Use of cash pooling in the public sector
Předmětem diplomové práce "Využití cash poolingu ve veřejném sektoru" je analýza podstaty cash poolingu, charakteristika jak reálného tak fiktivního typu cash poolingu včetně jejich dalšího členění a zhodnocení výhod a nevýhod, které přináší jejich ...
Foglová, Lucie
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Gestão Centralizada de Tesouraria (Cash Pooling) e Preços de Transferência [PDF]
This article seeks to make a brief introduction to cash pooling transactions and their relationship to transfer pricing in light of OECD guidelines and Portuguese law. In this context the author will suggest that the most suitable transfer pricing method
Ribeiro, João Sérgio Feio Antunes
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ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley +1 more source

