Results 71 to 80 of about 11,471 (261)

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

DETERMINAN MANAJEMEN LABA AKRUAL PADA INDEKS LQ45 DAN JII PERIODE 2010-2015

Riset Akuntansi dan Keuangan Indonesia, 2018
The purpose of this study is to examine and analyze the mechanisms of corporate governance, leverage and the free cash flow against the accrual earning  management on LQ45 and JII Indexes during the 2010-2015 period. The number of samples in the study is
Rina Trisnawati, Mardayaningrum Mardayaningrum, Laillatul Khotimah   +2 more
doaj   +1 more source

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma, Sourav Bikash Borah, Anirban Adhikary, Sanjay Kumar Jena   +3 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  

Pengaruh profitabilitas, leverage, growth, dan free cash flow terhadap dividend payout ratio perusahaan dengan mempertimbangkan corporate governance sebagai variabel intervening

Jurnal Akuntansi dan Auditing Indonesia, 2016
Penelitian ini bertujuan untuk menganalisis profitability, leverage, growth, dan free cash flow terhadap dividen payout ratio perusahaan dengan mempertimbangkan corporate governance sebagai variabel intervening.
Muhammad Akhyar Adnan, Barbara Gunawan, Ratri Candrasari   +2 more
doaj   +1 more source

Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley   +1 more source

Outsider Estimation of the Fair Value of Bank Stocks: Computational and Conceptual Issues

The International Journal of Banking and Finance, 2003
This paper attempts to fill a void in the finance literature by reporting the reliability of theoretical valuation models against the market values of banking corporations.
Mohamed Ariff, Lina Suranto
doaj  

Study on Free cash flow, over-investment and cash dividend [PDF]

Journal of Social Sciences Studies, 2019
Effective investment is an important driving factor for the growth of the company and the growth of future cash flow, and it is the root of an enterprise to increase its value. However, according to the relevant research data, the excessive investment and underinvestment of listed companies in China are common, and the phenomenon of inefficient ...
openaire   +1 more source

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo, Francesco Quatraro, Eleonora Rubichi   +2 more
wiley   +1 more source

Does Climate Risk Affect Employment Decisions? International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur, Faten Lakhal, Hamza Nizar, Zvi Singer   +3 more
wiley   +1 more source