Results 121 to 130 of about 4,806,890 (297)
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
Climate Stress Testing on European SME Securitised Loans Under Climate Mitigation Scenarios
Business Strategy and the Environment, EarlyView.ABSTRACT Assessing the future impact of climate risks on the probability of default (PD) of small and medium enterprises (SMEs) is challenging due to limited disclosure, policy uncertainty and exposure to physical risks. This paper addresses this gap by integrating macroeconomic variables from the Network for Greening the Financial System (NGFS ...
Luca Zanin, Raffaella Calabrese
wiley +1 more source
A Corporate Finance Cash Flow model with Float [PDF]
In this paper we introduce a Cash Flow Model with Float so as to overcome apparent shortcomings that pervade the Standard Cash Flow Model. We deploy the complex structure the float exhibits and this allows not only for strategic financial decision making
Rodolfo Apreda
core
Business Strategy and the Environment, EarlyView.ABSTRACT Financial capital is widely recognized as having the potential to provide investments needed for net‐zero transitions. While recent empirical studies reveal that financial digitalization and fintech have changed Chinese banks' loan portfolios and business models, they stem from credit restrictions on heavily polluting enterprises and from ...
Akihisa Mori
wiley +1 more source
Asset Redeployability and Biodiversity Risk
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +2 more
wiley +1 more source
, 2002 Operating cash flow in 2000 and 2001 for the S&P 100 was adjusted to remove items that may provide misleading signals of operating performance. Nine adjustments were made, separated into three categories - (1) where flexibility in GAAP for cash flow ...
Mulford, Charles W. +4 more
core +1 more source
Corporate Governance and the Value of Excess Cash Holdings of Large European Firms [PDF]
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 +2 more
core
Residual Operating Cash Flow And Equity Value
This paper develops a theoretical equity valuation framework that places operating cash flow (CFO) at the center of the valuation process. Beginning from the Miller and Modigliani (1961) discounted free cash flow formula, and following the parallel ...
Atef Mohammed Mahmoud
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley +1 more source
Impact of operating cash flow and earnings on corporate cash flow management and prediction
, 2007 The paper deals with the subject of corporate cash flow management, reviewing the existing literature and chronological development of company cash flow prediction. There is also an empirical study of the data of Latvian companies, which has resulted in testing of the hypothesis put forward and substantiated in the paper.
openaire +1 more source