Results 101 to 110 of about 108,267 (306)

What drives executive stock option backdating? [PDF]

, 2014
We study motives for executive stock option backdating, the practice of changing the grant dates of current options to dates in the past using hindsight.
Aboody, Acharya, Armstrong, Bebchuk, Bernile, Bizjak, Brenner, Brockman, Callaghan, Carter, Carter, Chance, Chauvin, Chen, Chidambaran, Collins, Core, Core, Dhaliwal, Fraser, Gompers, Greene, Heron, Heron, Hull, Jensen, Lie, Morck, Narayanan, Narayanan, Scholes, Veld, Yermack, Yermack   +33 more
core   +1 more source

ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali, Oriana Ciani, Simone Ghislandi   +2 more
wiley   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

Essays on Corporate Cash Holdings

, 2018
Diese Arbeit besteht aus drei Beiträgen, die sich damit beschäftigen, warum Unternehmen einen bestimmten Bestand an Zahlungsmitteln halten und wie sich dieser Zahlungsmittelbestand auf den Wert der betroffenen Unternehmen auswirkt. Der erste Beitrag A State-of-the-art Review of Corporate Cash Holding Research stellt einen Über-sichtsaufsatz dar, der ...
openaire   +2 more sources

ANALISIS PENGARUH POLITICAL CONNECTION, OWNERSHIP STRUCTURE, DAN CASH HOLDINGS TERHADAP CORPORATE PERFORMANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2016) [PDF]

, 2018
The aims to this study was to examine the effect of political connection, ownership structure, and cash holdings on corporate performance. Sample of this study used companies that registered on Indonesia Stock Exchange during 2013-2016. This research was
ARIMAMUKTI, Sinta, PRASETIONO, Prasetiono   +1 more
core  

Venture Funding: Signals of Environmental Orientation and Their Interplay With Investor‐ and Country‐Level Characteristics

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore, Corinna Vera Hedwig Schmidt, Steffen Strese   +2 more
wiley   +1 more source

CEO Demographics and Corporate Cash Holdings: Evidence from Banking Companies in Indonesia

Accounting Analysis Journal
Purpose: The study examines the impact of CEO demographics on corporate cash holdings in the Indonesian banking industry, focusing on CEO tenure, age, education, and gender.
Amrie Firmansyah, Nafis Dwi Kartiko
doaj   +1 more source

Accruals Quality and Corporate Cash Holdings [PDF]

بررسی‌های حسابداری و حسابرسی, 2009
The consequences of good earnings quality to mitigate information asymmetry have been the subject of many empirical studies. However, evidence on implications of earnings quality on cash holdings is sparse.
Hossein Fakhari, Seyed Rohallah Taghavi
doaj  

Employee Protection Shocks and Corporate Cash Holdings

SSRN Electronic Journal, 2018
Abstract We examine the relation between employee protection legislation and corporate cash holdings. Our rationale rests on the notion that higher labor adjustment costs increase a firm's operating leverage making firms to adjust their liquidity management by increasing precautionary savings .
Verriest, Arnt, Beuselinck, Christof, Markarian, Garen   +2 more
openaire   +4 more sources

Resource‐Centered Transformation Paths: The Role of Digital Transformation in Optimizing SME Resources for Sustainable Entrepreneurship

Business Strategy and the Environment, EarlyView.
ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley   +1 more source