Does Environmental Social Governance Performance Promote Green Innovation? Evidence From US Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT I examine the relationship between green innovation and ESG performance using a panel of 4920 US public firms over 2013–2022. Estimates from two‐way fixed‐effects models show that improved ESG performance is positively and significantly associated with greater green innovation. This relationship is mediated by reduced financing constraints and
Gulhayo Nusratova
wiley +1 more source
Company valuation methods. The most common errors in valuations [PDF]
In this paper, we describe the four main groups comprising the most widely used company valuation methods: balance sheet-based methods, income statement-based methods, mixed methods, and cash flow discounting-based methods.
Fernández, Pablo
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PENGARUH ARUS KAS BEBAS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA [PDF]
, 2011 This study was aimed to analyze the effect of free cash flow and audit committee towards earnings management. This study was performed using secondary data. Data were collected from The Indonesian Capital Market Directory (ICMD) and annual report. The
PRABOWO, Tri Jatmiko Wahyu +1 more
core
Market Perceptions of ESG Reputational Risk in the US Pharmaceutical Industry
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Negative ESG‐related reputational events generate significant corporate risks, particularly within sensitive sectors such as the pharmaceutical industry. Using novel reputational data, this research investigates investor perceptions of the consequences of experienced ESG breaches among US pharmaceutical firms.
Erdinc Akyildirim +3 more
wiley +1 more source
ANALISIS PENGARUH SURPLUS ARUS KAS BEBAS DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufakturyang Terdaftar di Bursa Efek Indonesia) [PDF]
, 2018 The purpose of this study is to examine the effect of surplus free cash flow, audit quality, and the intercation between surplus free cash flow and audit quality on earnings management.
PUTRI, Ade Fina Atika +1 more
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Regional free cash flow dataset: An approach to regional performance evaluation. [PDF]
Data Brief, 2019 Kolmakov V, Polyakova A.
europepmc +1 more source
Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas +3 more
wiley +1 more source
PENGARUH PERENCANAAN PAJAK, KEPEMILIKAN MANAJERIAL DAN FREE CASH FLOW TERHADAP NILAI PERUSAHAAN [PDF]
, 2019 Penelitian ini bertujuan untuk menguji pengaruh perencanaan pajak, kepemilikan manajerial dan free cash flow terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode ...
LIDYA, KOSANTI
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Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang +3 more
wiley +1 more source
Simultaneous determination of market value and risk premium in the valuation of firms [PDF]
Valuing a firm using the discounted cash flow method (DCF) requires the joint determination of the market value of its equity (MVE) together with the equity risk premium (ERP) the firm should earn, since the latter is part of the discount rate used in ...
Stefan Lutz
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