Results 111 to 120 of about 355,952 (308)

Takeover Vulnerability and the Discipline of ESG Overinvestment

open access: yesBusiness 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

HUBUNGAN ARUS KAS OPERASI DAN NILAI BUKU EKUITAS DENGAN HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]

open access: yes, 2014
Martin Hermawan. The Correlation operating cash flow and Book Value of Equity with Stock Price at Manufacturing Companies Listed on IDX in 2013. Thesis. Jakarta. Concentration of Accounting Education. Study Program of Economics Education.
Hermawan, Martin
core  

Export operations cash flow

open access: yes
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

open access: yesBusiness 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

The Pengaruh Cash Flow, Modal Kerja, dan Pertumbuhan Penjualan terhadap Cash Holding, Perusahaan Consumer Non-Cyclicals

open access: yesJurnal Akutansi Manajemen Ekonomi Kewirausahaan
This 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

Kemampuan Laba Bersih, Arus Kas Operasi, dan Rasio Piutang untuk Mempengaruhi Arus Kas Masa Mendatang pada Perusahaan Food And Beverage di Bei [PDF]

open access: yes, 2012
Financial reporting can evaluate a company\u27s ability to generate cash and cash equivalents better through the information that is focused on the financial position, statement of changes in financial position and cash flows of the company.
WANTI, F. K. (FERRA)
core  

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

open access: yesBusiness 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

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LAPORAN ARUS KAS TERHADAP ABNORMAL RETURN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013 [PDF]

open access: yes, 2015
ADE HANA APRILIANA. The Influence of Corporate Social Responsibility Disclosure and Statement of Cash Flow to Abnormal Return on Listed Companies in Indonesian Stock Exchange in 2013. Skripsi.
Hana Apriliana, Ade
core  

The Effect of Firm Size on Predictability Future Cash Flows Using Earnings and Operating Cash Flows

open access: yesAsian Journal of Finance & Accounting, 2017
The aim of this research is to investigate earnings relative ability, operating cash flow, and two traditional criteria of cash flow, that is, net earnings plus depreciation and operating working capital in predicting operating future cash flows. Further, the effect of firm size on the ability to predict these criteria is investigated in this research.
Nasrollah Takhtaei, Hassan Karimi
openaire   +2 more sources

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

open access: yesBusiness 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

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