Results 51 to 60 of about 11,471 (261)

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

Rising Strong: Cultivating Resilience in Edible City Entrepreneurship. Insights Into the Landscape of Urban Food Initiatives

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, Stephanie Ligan, Alice Bischof, Edi Emilov Ivanov, Laura Martinez‐Izquierdo, Sara Noémie Plassnig, Marisa Pettit   +6 more
wiley   +1 more source

Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

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, Lucila M. S. Campos, Tais Provensi, Charbel Jose Chiappetta Jabbour   +3 more
wiley   +1 more source

FREE CASH FLOW ANALYSIS

International Journal of Engineering Research and Science & Technology
Free Cash Flow (FCF) analysis is an indispensable tool for assessing the liquidity, operational efficiency, and investment potential of a business. FCF reflects the amount of cash available after a company meets its capital expenditure obligations— cash that can be used to pay dividends, reduce debt, invest in innovation, or enhance shareholder value ...
null Vishnu priya pradan, null Vijay Babu, null R.Manisha   +2 more
openaire   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

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, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Pengaruh Free Cash Flow Dan Kualitas Audit Terhadap Manajemen Laba

Akrual: Jurnal Akuntansi, 2013
Asymmetric information refers to a situation where one party has more information than the other party. The agency problems arise from asymmetric information in the principal agent contracts.
Dian Agustia
doaj   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

Modelos de Valoración de Empresas Un análisis crítico

Ciencia UNEMI, 2012
This paper will present evidence of the major trends in business valuation by the DCF (Discounted Cash Flow) method and summarize the effects on the FCF (Free Cash Flow). It considers the "working papers" of Professor Pablo Fernández PhD of IESE Business
Armendáriz-Lasso, Enrique
doaj  

Ekuivalensi Pendekatan Capital Cash Flow dan Free Cash Flow dalam Risky Cash Flow

Riset Akuntansi dan Keuangan Indonesia, 2017
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openaire   +1 more source

Takeover Vulnerability and the Discipline of ESG Overinvestment

Business Strategy and the Environment, EarlyView.
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi, Ruth O. Sagay, Reon Matemane   +2 more
wiley   +1 more source