Results 61 to 70 of about 635 (206)

ESG REPORTING IN ROMANIA: ASSESSING SUSTAINABILITY PRACTICES AND THEIR FINANCIAL IMPACT ON BET-LISTED COMPANIES [PDF]

Oradea Journal of Business and Economics
In recent years, ESG reporting in Romania has gained increasing relevance, driven by both regulatory developments at the European level and growing investor demand for transparency regarding corporate sustainability practices. This paper investigates the
Raul-Constantin BUCUREAN, Roxana-Nadina BUCUREAN (ROIBAN)   +1 more
doaj   +1 more source

Sustainability and Corporate Performance in the Global South: The Influence of the Environmental Pillar and Institutional Quality

Sustainable Development, EarlyView.
ABSTRACT Corporate sustainability in the Global South unfolds under heterogeneous institutional conditions, where firms face simultaneous pressures from global ESG standards and local governance constraints. This study examines the relationship between ESG‐aligned environmental practices and corporate financial performance, considering the moderating ...
Paulo Sérgio Reinert, Tércio Pereira, Fernando Cesar Lenzi, Nicole Cristina Rodrigues   +3 more
wiley   +1 more source

Two hearts that beat as one: Signals, narratives, and financing (less) novel ventures via equity crowdfunding

Strategic Entrepreneurship Journal, EarlyView.
Abstract Research Summary Financial resource acquisition is crucial for ventures but hindered by uncertainty. While signaling mitigates this uncertainty, its effectiveness hinges on venture novelty and the narratives used to clarify embedded information. Adopting a configurational lens, we examine the interplay among novelty, signals, and narratives in
Jiahe Wang, Lien Denoo, Joris Knoben
wiley   +1 more source

Enhancing operation effectiveness by maximizing daily EBITDA as a turnaround strategy execution system to enhance operation performance and profitability

Journal of Open Innovation: Technology, Market and Complexity
Many companies struggle with strategy implementation due to the complex nature of execution. Some strategy execution systems depend on numerous indicators, making it challenging for managers to oversee effectively. Additionally, during times of financial
Rudy Setyopurnomo, Sudarso K. Wiryono, Yuliani Dwi Lestari, Subiakto Sukarno   +3 more
doaj   +1 more source

Analysts' Cultural Long‐Term Orientation and Their Information Production Orientation culturelle à long terme des analystes et production d'information

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen, Jay Heon Jung, Sonya S. Lim, Yong Yu   +3 more
wiley   +1 more source

CASO AlbAm S.A.

REAd, 2015
RESUMO Os analistas financeiros da AlbAm, uma empresa do setor de autopeças, devem avaliar duas opções de aquisições (Cardblue e Garciadores). O objetivo do caso é servir de oportunidade para os alunos vivenciarem uma decisão de investimentos por meio do
Ricardo Goulart Serra
doaj   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

AI-driven insights into working capital strategies: An application on Borsa Istanbul

Borsa Istanbul Review
This study employs machine learning and explainable artificial intelligence to examine the impact of working capital strategies—aggressive, moderate, and conservative—on Tobin's Q and EBITDA (earnings before interest, taxes, depreciation, and ...
Yunus Emre Akdogan
doaj   +1 more source

Lending Relationships Along Ownership Lines: Institutional Cross‐Ownership and Bank Loan Contracts Relations de prêt selon les structures de propriété : propriété croisée institutionnelle et contrats de prêt bancaire

Contemporary Accounting Research, EarlyView.
ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma, Edward Owens, Derrald Stice, Danye Wang   +3 more
wiley   +1 more source

Strategy and organizational performance in automotive companies of Ecuador central area sector.

Revista Eniac Pesquisa, 2016
The purpose of this research is to approach the study of organizational strategy and the profitability in the companies of the companies that represent the automotive sector of the Central Zone of Ecuador for the years 2013 to 2015.
Alexandra Tatiana Valle Alvarez, Lilián Victoria Morales Carrasco, Zonnia Alexandra Fonseca Córdova   +2 more
doaj   +1 more source