Results 71 to 80 of about 4,176 (235)

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

Redacted Disclosures and Bank Loan Contract Terms

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We investigate the impact of redacting disclosures on bank loan contracts. Our findings indicate that firms that redact information have loans with significantly higher spreads, shorter maturities, and more restrictive covenants and face a greater likelihood they will be required to post collateral compared to firms that do not redact ...
Karel Hrazdil, Jiyuan Li, Yuzeng Li
wiley   +1 more source

EBITDA: Down but not out

, 2010
EBITDA and EBITDA multiples were widely used during the dot-com era, but fell out of favor in the U.S. in recent years. EBITDA is not an accepted measure under U.S. generally accepted accounting practices (GAAP).
Brouwer, A.J., Thomas, R., Gup, B.E.
core  

Aplicación de un indicador financiero para medir el flujo de efectivo de manera alternativa al EBITDA en el sector industrial del departamento de Antioquia [PDF]

, 2018
En el presente trabajo se propone la aplicación de un indicador financiero que permita medir el flujo de efectivo de manera alternativa al EBITDA para el sector industrial del departamento de Antioquia.
Mejia Giraldo, Yey Denisse
core  

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

¿Puede utilizarse el EBITDA de forma oportunista?: desviaciones detectadas en la aplicación del EBITDA normalizado de AECA [PDF]

, 2018
En este estudio se analizan las desviaciones entre el EBITDA publicado y el EBITDA calculado en base a la recomendación recogida en la OE 4/2016 de AECA detectadas en una muestra de entidades compuesta por el total de las entidades no financieras ...
Pérez García, Antonio Javier, Piña Lozano, Pablo   +1 more
core  

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

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

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

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