Results 141 to 150 of about 12,586 (305)
Hedging Cash Flows from Commodity Processing
Agribusinesses make long-term plant-investment decisions based on discounted cash flow. It is therefore incongruous for an agribusiness firm to use cash flow as a plant-investment criterion and then to completely discard cash flow in favor of batch ...
Dahlgran, Roger A.
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Cash Flow Accounting and Free Cash Flow Accounting
, 2006 The purpose of this paper is to contrast CF and FCF accounting and to explain the characteristics and logic of FCF accounting. The conclusions are as follows: (1) the purpose of FCF accounting is to calculate CF that can be distributed to investors. This
上野, 清貴
core
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
wiley +1 more source
Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry
Business Strategy and the Environment, EarlyView.ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra +2 more
wiley +1 more source
JONES, DECHOW AND KASZNIK MODELS SIGNIFICANCE IN THE ROMANIAN ECONOMIC ENVIRONMENT [PDF]
This study intends to be a first step into an attempt of measuring the earningsmanagement using an econometric model valid for the Romanian specificities by trying to establishthe level of significance of three acknowledged econometric models: Jones ...
Dumitru Matis +3 more
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Jurnal Akuntansi Keuangan dan Bisnis, 2017 accounting income, operating cash flow, leverage, cash ...
Vidiyanna Rizal Putri +1 more
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Policy intervention can be a driver for industrial symbiosis (IS). However, given the wide variety of policy instruments available, policymakers should be guided in the policy design process to ensure that their intervention is effective and efficient. In this paper, we propose an agent‐based (AB) model intended to assess the effectiveness and
Melissa Mollica +2 more
wiley +1 more source
"Concept and Relevance of Income" [PDF]
Recently, many people criticize the traditionally accepted principles of realization, matching, and allocation. In addition, the reporting performance project in the International Accounting Standards Board (IASB) is willing to substitute the extant ...
Takashi Obinata
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