Results 121 to 130 of about 12,586 (305)

The Long-Term Operating Performance of European Mergers and Acquisitions

We investigate the long-term profitability of corporate takeovers of which both the acquiring and target companies are from Continental Europe or the UK.We employ four different measures of operating performance that allow us to overcome a number of ...
Oosting, S., Martynova, M., Renneboog, L.D.R.   +2 more
core  

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

Asian 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

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

Business Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar, Purificación Parrado‐Martínez, María Comino‐Jurado   +2 more
wiley   +1 more source

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao, Zhichao Chen, Muhammad Nadeem, Guanghua Xu, Nader Atawnah   +4 more
wiley   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Corporate Governance and the Value of Excess Cash Holdings of Large European Firms

We examine the relation between the quality of corporate governance and the value of excess cash for large European firms (FTSEurofirst 300 Index). We use Deminor ratings for Shareholder rights, Takeover defences, Disclosure and Board as proxies for the ...
Dijk, D.J.C. van, Waal, J-P. van der, Schauten, M.B.J.   +2 more
core  

PENGARUH CASH FLOW FROM OPERATING, DAN ACCRUAL COMPONENTS TERHADAP FUTURE CASH FLOW

, 2019
Tujuan dari penelitian ini adalah untuk memperoleh hasil mengenai pengaruh cash flow from operating dan Accrual Components yang terdiri dari perubahan piutang, perubahan utang, dan perubahan persediaan terhadap future cash flow pada perusahaan manufaktur
YONO, YONO
core  

Cash flow : operating performance of manufacturing industry in Malaysia [PDF]

, 2015
The objective of this paper is to examine the operating activities perfonnance across the manufacturing industries in Malaysia using financial accounting ratios.
Ng, Hiu Chin
core  

EFFECT OF ACCOUNTING PROFIT, OPERATING CASH FLOW, INVESTMENT CASH FLOW, FINANCING CASH FLOW AND NET PROFIT MARGIN ON RETURN OF SHARES (On Insurance Company listed on the Stock Exchange in 2011-2014)

, 2019
This study aims to determine whether the information Accounting Earnings, Operating Cash Flow, Investing Cash Flow, Cash Flow and Net Profit Margin Funding is used by investors to make investment decisions as reflected in the Stock Return.
Dirvi Surya Abbas
core   +1 more source

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source