Results 61 to 70 of about 7,553 (216)

THE PREDICTIVE POWER OF EARNINGS AND CASH FLOWS (TESTING AT THE EVERY STAGE OF COMPANY’S LIFE CYCLE)

The Indonesian Accounting Review, 2012
Earnings and cash flow are the two important factors in the company’s life cycle. The researchobjective of this study is to determine the effect of earnings, overall cash flow, andcomponents of earnings on future cash flows of manufacturing companies ...
Dyah Ayu Kusuma Wardhani, Luciana Spica Almilia   +1 more
doaj   +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

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma, Sourav Bikash Borah, Anirban Adhikary, Sanjay Kumar Jena   +3 more
wiley   +1 more source

Financial Constraints and Corporate Sustainability Performance: Do Climate Exposure and People's Climate Attention Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu, Ruth Owusu‐Mensah, Daniel Gyimah   +2 more
wiley   +1 more source

Profitability as a Mediator of Financial Statement Quality, Operating Cash Flow, and Company Size on Investment Efficiency

International Journal of Business, Economics, and Social Development
This study aims to examine the effect of financial statement quality, operating cash flow, and firm size on investment efficiency with profitability as a mediating variable in infrastructure companies listed on the Indonesia Stock Exchange during the ...
Hisyam Bayu Arrafi, Mardiyani, Benny Dhevyanto   +2 more
doaj   +1 more source

Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley   +1 more source

Board Gender Diversity and Eco‐Innovation: The Moderating Role of Organisational Environmental Orientation

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez, Germán López‐Pérez, Elisabeth Zafra‐Gómez, José L. Zafra‐Gómez   +3 more
wiley   +1 more source

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo, Francesco Quatraro, Eleonora Rubichi   +2 more
wiley   +1 more source

Cash Flow Management and Assets Growth of Listed Industrial Goods Firms in Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR)
This study examined the effect of cash flow management on asset growth among listed industrial goods firms in Nigeria. Specifically, it evaluates how cash flow from operating, investing, and financing activities and cash flow per share contribute to ...
Osatohanmwen Favour Idehen, Beauty Jackson-Akhigbe, Rachael Abusomwan   +2 more
doaj   +1 more source

Cash flow volatility and financial stability: Evidence from insurance and non-financial firms in Jordan [PDF]

Insurance Markets and Companies
Type of the article: Research Article AbstractCash flow volatility is an important source of financial uncertainty because unstable operating cash flows may weaken firms’ ability to meet obligations, sustain investment, and preserve financial ...
Mohammad Fawzi Shubita, Moade Fawzi Shubita, Mohamad Saad, Mohammad Ahmad Alqam, Dua’a Shubita   +4 more
doaj   +1 more source