Results 111 to 120 of about 816,712 (349)
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
Business Strategy and the Environment, EarlyView.ABSTRACT In response to growing global challenges, this study explores how social entrepreneurship within the Edible City movement contributes to building resilient, sustainable, and equitable urban food systems. Drawing on semistructured interviews with over 70 stakeholders across five cities—Berlin, Andernach, Oslo, Rotterdam, and Havana—we ...
Ina Säumel +6 more
wiley +1 more source
Ukuran Perusahaan Memoderasi Pengaruh Free Cash Flow dan Leverage Terhadap Kebijakan Dividen
E-Jurnal Akuntansi, 2019 Determining the optimal cash dividend policy a company should consider several factors. An optimal dividend policy is required because it can create a balance between dividends and current growth in the next period. The purpose of this study is to obtain
I. Trisna, Gayatri Gayatri
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Jurnal Akuntansi: Kajian Ilmiah AkuntansiNilai perusahaan merupakan indikator penting dalam menilai keberhasilan, khususnya pada sektor consumer non-cyclical yang bersifat defensif namun tetap menghadapi tekanan isu lingkungan dan keberlanjutan.
Holiawati +2 more
doaj +1 more source
Cash flow is cash and is a fact. Net income is just an opinion [PDF]
A company's profit after tax (or net income) is quite an arbitrary figure, obtained after assuming certain accounting hypotheses regarding expenses and revenues.
Fernandez, Pablo
core
PENGARUH LABA, ARUS KAS OPERASI DAN ARUS KAS BEBAS TERHADAP KEBIJAKAN DIVIDEN [PDF]
, 2017 This study aimed to examine the effect of earnings, operating cash flow and free cash flow on dividend policy. The study also examined the effect of earnings, operating cash flow and free cash flow this year to profits, operating cash flow and free cash ...
ENDRYAWAN, Julius, FAISAL, Faisal
core
Pengaruh Profitabilitas, Free Cash Flow, dan Likuiditas Terhadap Kebijakan Dividen
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara, 2019 Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, free cash flow, dan likuiditas terhadap kebijakan dividen pada perusahaan properti, real estate dan konstruksi bangunan yang terdaftar di BEI tahun 2015 – 2018.
Nur Anisah, Intan Fitria
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Free Cash Flow Hypothesis, Life-Cycle Theory and Their Relationship with Dividend Policy [PDF]
مطالعات تجربی حسابداری مالی, 2011 This paper investigates the relationship between free cash flow, life cycle and dividend policy in Tehran Stock Exchange listed companies during 2002-2009.
Gh asadi, m nikravesh
doaj