Results 71 to 80 of about 11,508 (261)
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
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 +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 +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
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 +2 more
doaj +1 more source
The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
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 +2 more
doaj +1 more source
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
Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry
Business Strategy and the Environment, EarlyView.ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra +2 more
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