Results 51 to 60 of about 635 (206)

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

The Research on the Applications and Limitations of EBITDA

DEStech Transactions on Environment, Energy and Earth Science, 2017
Corporations have attempted in recent years to break free from the focus on after-tax earnings that has traditionally dominated their valuation. The impetus for trying to redirect investors’ focus to operating income or other variants has been the minimal net profits recorded by many New Economy companies. Conventionally calculated price-earnings (P/E)
openaire   +2 more sources

Innovation and Growth Investment Through Capital Expenditure as a Channel and Boundary Condition Between Financial Performance and Corporate Reputation

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea, Andreas‐Daniel Cocis, Ioan Dan Morar   +2 more
wiley   +1 more source

Comparative Analysis of Industrial Groups Performance in a New Paradigm of Strategic Management

Учёт. Анализ. Аудит, 2019
The article presents a comparative analysis of the performance of the four world largest steel groups. The simultaneous analysis of economic, social and environmental efficiency is made, which can be rarely found in modern scientific papers because of ...
Valery V. Smirnov
doaj   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Financial Health and Environmental Transparency in the Catalan Pharmaceutical Sector (2019–2023)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between financial health (2019–2023) and the transparency of environmental information disclosure in leading Catalan pharmaceutical companies. Based on an economic–financial analysis of financial statements and environmental information reported in accordance with the European Sustainability Reporting ...
Núria Arimany‐Serrat, Eulàlia Massana‐Molera, Jesica Ana Menendez‐Signorini, Carme Viladecans‐Riera   +3 more
wiley   +1 more source

Micro‐Foundations of “Doing Well by Doing Good”: Multilevel Effects of Work‐Life Policies on Employee Well‐Being and Sales Growth

Human Resource Management, EarlyView.
ABSTRACT This study unravels how the effects of work‐life policies (WLPs) on individual employees' perceived control over their work schedule have cumulative effects across employees, ultimately crossing levels to enhance organizational outcomes like sales.
Margarita Mayo, Laura Guillén, Jie Cao, Shainaz Firfiray, Juan I. Sanchez   +4 more
wiley   +1 more source

Internationalization, Dynamic Capabilities, and Innovation: Unveiling the Impact on Hotel Chain Performance

Strategic Change, EarlyView.
ABSTRACT The indirect effect of dynamic capabilities on performance has recently emerged as a topic of significant interest and debate in management research. In turbulent environments such as the international hotel industry, where companies constantly innovate to improve their performance, it is important to consider the effect of these dynamic ...
Laura Rienda, Rosario Andreu, Lorena Ruiz‐Fernández   +2 more
wiley   +1 more source

AI‐Driven Risk Governance for SMEs: From Predictive Analytics to Strategic Competitiveness

Strategic Change, EarlyView.
ABSTRACT Small and medium‐sized enterprises (SMEs) remain highly exposed to financial distress due to limited resources, volatile markets, and governance constraints. Traditional risk management often lacks a strategic and anticipatory orientation, highlighting the need for risk governance frameworks that integrate forecasting and adaptability.
Davide Liberato lo Conte, Giuseppe Sancetta, Nicola Cucari, Octavio Escobar   +3 more
wiley   +1 more source

Decoding Financial Performance: The Role of Leverage and Market Risk in Indonesia's LQ45

Jurnal Akuntansi dan Keuangan
This study examines the determinants of financial performance in LQ45 Index companies from 2018–2022. It focuses on factors such as equity multiplier, interest coverage, financial leverage, fixed charge coverage, debt to EBITDA, capitalization ratio ...
Budiman Budiman, Farah Margaretha
doaj   +1 more source