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Finanční transakce z pohledu transferových cen: cash-pooling

open access: yes, 2023
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
core  

Practicing Strategic Financial Sustainability in Small Cultural Non‐Profits: Evidence From London Museums

open access: yesBusiness Strategy and the Environment, EarlyView.
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

Cash pooling

open access: yes, 2011
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
core  

When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance

open access: yesBusiness Strategy and the Environment, EarlyView.
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

open access: yesBusiness Strategy and the Environment, EarlyView.
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

From Managing Innovation to Governing Value: Reconceptualizing the Role of Intellectual Property in the Sustainable Business Model

open access: yesBusiness Strategy and the Environment, EarlyView.
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

open access: yesBusiness Strategy and the Environment, EarlyView.
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

open access: yes, 2015
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
core   +2 more sources

Gestão Centralizada de Tesouraria (Cash Pooling) e Preços de Transferência [PDF]

open access: yes, 2016
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
core   +1 more source

Environmental Performance and Corporate Innovation: Evidence From Korea's Rapid ESG Institutionalization

open access: yesBusiness Strategy and the Environment, EarlyView.
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

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