Results 91 to 100 of about 12,586 (305)
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 +6 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
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 +3 more
wiley +1 more source
New firm survival: a fund flow model approach. [PDF]
This paper examines the influence of operating activities and financial and investment decisions in the start-up year on post-entry survival. Using a logit estimation of a funds flow model, we compare starters that failed within nine years with those ...
Huyghebaert, Nancy +3 more
core
Does direct cash flow presentation help in predicting future operating cash flow? [PDF]
, 2012 Research literature and regulators are unconditional in pointing the disclosure of operating cash flow through direct method a section of unique information.
Simões, Flavio Manuel Vilas-Boas
core
Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2014 Object of this research find the effect of profit information, cash flow of operation, deviden, size firm and inflation to Abnormal Return. The Sample of this research is the industrial sector consumption Manufacturing company listed on the Jakarta Stock
Nana Umdiana
doaj +1 more source
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
Planning Optimal From The Firm Value Creation Perspective. Levels Of Operating Cash Investments [PDF]
The basic financial purpose of corporation is creation of its value. Liquidity management should also contribute to realization of this fundamental aim. Many of the current asset management models that are found in financial management literature assume ...
Michalski, Grzegorz
core
Share reacquisitions, surplus cash, and agency problems [PDF]
, 2004 This paper investigates the role that excess cash plays in explaining actual open market share reacquisitions and examines the impact of agency problems on the payout decision.
Young, S E, Oswald, D
core
Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?
The Accounting Review, 2009 ABSTRACT: Motivated by recent FASB, IASB, and CFA Institute comments, we explore the predictive value of direct method cash flow disclosures. A primary stated purpose of the direct method is to better forecast future performance. To examine this purpose, we first document that direct method line items, such as cash received from customers, are not ...
Orpurt, Steven Francis, Zang, Yoonseok
openaire +3 more sources