Results 101 to 110 of about 12,586 (305)
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
Can the stock market anticipate future operating performance? Evidence from equity rights issues
This paper examines whether the stock market valuation impact isconsistent with subsequent operating performance of firms. We use datafor equity rights offerings - the widely adopted flotation method inthe Netherlands.
Kabir, R., Roosenboom, P.G.J.
core +2 more sources
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
CASH FLOW MANAGEMENT: AN EXAMINATION OF ROUNDING PHENOMENON IN OPERATING CASH FLOWS
This study investigates whether firms round up their operating cash flows and whether this behavior is more prevalent in firms listed in the OTC market compared to those listed in the three major US stock exchanges. Using Benford's law, we find that firms listed in the three major stock exchanges round up earnings but not operating cash flows. However,
openaire +2 more sources
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
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
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Operating Cash Flow, Profitability, Liquidity, Leverage and Dividend Policy [PDF]
, 2020 This study aims to gain empirical evidence on the effects of operating cash flow, profitability, liquidity, and leverage towards dividend policy. The samples employed in this study were 183 companies listed on the Indonesia Stock Exchange and classified ...
I Made Narsa, -, Rizki Rahmawati, -
core
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Cash flow management in construction firms
, 2002 The level of insolvencies in the construction industry is high, when compared to other industry sectors. Given the management expertise and experience that is available to the construction industry, it seems strange that, according to the literature ...
Mutti, Cristine do Nascimento +1 more
core