Results 121 to 130 of about 2,344 (255)
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
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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
Determinants of Corporate Cash Holding
پژوهشهای تجربی حسابداری, 2011 Cash held by firms is a significant part of the balance sheet that is a critical source for for-profit organizations and creating a balance between available cash and cash requirements is the most significant factor concerning the economic viability of a for-profit company. Cash management is a broad area having to do with the collection, concentration,
Bahram Mohseni +2 more
openaire +1 more source
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
Corporate Governance and the Value of Excess Cash Holdings of Large European Firms
We examine the relation between the quality of corporate governance and the value of excess cash for large European firms (FTSEurofirst 300 Index). We use Deminor ratings for Shareholder rights, Takeover defences, Disclosure and Board as proxies for the ...
Dijk, D.J.C. van +2 more
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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
INVESTIGATING CASH FLOW VOLATILITY AND CASH HOLDINGS ACROSS ACCOUNTING REGIMES
Akuntansi DewantaraThis research investigates the relationship between cash flow volatility and corporate cash holdings across different accounting regimes. Utilizing a qualitative approach and theoretical models based on information asymmetry, the study explores ...
Putu Putri Prawitasari
doaj +1 more source
Cashing in for Growth: Corporate Cash Holdings as an Opportunity for Investment in Japan
IMF Working Papers, 2014 Over the last two decades, cash holdings in nonfinancial firms around the world have increased. This phenomenon is particularly concerning in Japan, where the success of Abenomics depends on a transition from stimulus-driven to self-sustaining growth based on private consumption and investment.
openaire +3 more sources
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
Firm structure and corporate cash holdings
, 2011 We analyze whether the organizational structure of firms (i.e., whether a firm is diversified or focused) affects their cash holdings. Using Compustat firm level and segment-level data, we find that diversified firms hold significantly less cash than ...
ZHOU, Xin +8 more
core +1 more source