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
Do Investors Overvalue Firms With Bloated Balance Sheets? [PDF]
If investors have limited attention, then accounting outcomes that saliently highlight positive aspects of a firm's performance will promote high market valuations.
David Hirshleifer +3 more
core
Pengaruh Arus Kas Aktivitas Operasi terhadap Tingkat Likuiditas [PDF]
, 2016 The purpose of this research is to analyze the growth of the operating cash flow and the level of liquidity at PT Sarana Menara Nusantara Tbk , and also to the influence of operating cash flow to liquidity at PT Sarana Menara Nusantara Tbk. The research
Diyani, L. A. (Lucia) +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Information asymmetries and the value-relevance of cash flow and accounting figures: empirical analysis and implications for managerial accounting [PDF]
While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try to take advantage of the information content of accounting figures.
Rapp, Marc Steffen
core
Informasi Laba Aliran Kas Dan Komponen Aliran Kas Terhadap Harga Saham Pada Perusahaan Manufaktur Di Indonesia [PDF]
, 2008 This study was constitute replicated study from Triyono and Jogiyanto (2000) aboutthe association of information content of total cash flows, components of cash flows, andaccounting income with stock prices or stock returns.
Syafii, M. (Muhamad)
core
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
ANALISIS KEMAMPUAN PREDIKSI ARUS KAS OPERASI (STUDI PADA BURSA EFEK INDONESIA)
Jurnal Dinamika Akuntansi, 2013 Arus kas operasi merupakan arus masuk dan keluar dari kas dan setara kas yang berasal dari aktivitas operasi yaitu aktivitas penghasil utama pendapatan perusahaan.
Magdalena Nany
doaj
Reliability of Public Private Partnership Projects under Assumptions of Cash Flow Volatility [PDF]
This paper focuses on dynamic financial modelling of recurring cash flow items in PPP projects in operating stage and on risks associated with the volatility of these cash flows.
Pfnür, Andreas +2 more
core
PENGARUH PERUBAHAN LABA AKUNTANSI, KOMPONEN ARUS KAS, DAN DIVIDEN YIELD TERHADAP RETURN SAHAM : Studi Pada Perusahaan Sektor Pertambangan Di Bursa Efek Indonesia Periode 2012-2014 [PDF]
, 2016 Penelitian ini bertujuan untuk menganalisis pengaruh Perubahan Laba Akuntansi, Komponen Arus Kas, dan Dividend Yield terhadap Return saham pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2014.
Putra, Yogie Rahmanda
core