Results 111 to 120 of about 12,586 (305)
The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability
پژوهشهای تجربی حسابداری, 2016 This paper examines the effectiveness of cash distributions to shareholders on operational and free cash flow predictability. The Wilcoxon rank sum test has been used to compare the prediction errors and data from 123 firms listed in Tehran Stock Exchange (TSE) for the period from 2002 to 2011 has been examined.
vida mojtahedzade +2 more
openaire +1 more source
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
Predicting corporate failure: empirical evidence for the UK
, 2001 The main purpose of this paper is the development and validation of a failure classification model for UK public industrial companies using current techniques: logit analysis and Neural Networks.
Neophytou, Evridiki +2 more
core
This article covers issues such as the turnover cycle of funds allocated for export operations, its calculation. Also, factors affecting the turnover rate of receivables on exports are studied.
openaire +2 more sources
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Why do firms hold so much cash? A tax-based explanation [PDF]
U.S. corporations hold significant amounts of cash on their balance sheets, and these cash holdings have been justified in the existing empirical literature by transaction costs and precautionary motives.
C. Fritz Foley +3 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
, 2023 Penelitian ini bertujuan untuk mengetahui perngaruh free cash flow, operating cash flow, dan investment cash flow dalam mendeteksi adanya manajemen laba.
Faril, (NIM. 3011811042)
core
Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis study aims to determine the influence of operating cash flow, net working capital, and sales growth on cash holding. The population in this study of non-cyclicals consumer sector companies on the IDX from 2019-2022.
Windi Astuti +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source