Results 81 to 90 of about 355,952 (308)
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley +1 more source
INVESTIGATING CASH FLOW MANAGEMENT: ANALYZING THE ROUNDING PHENOMENON IN OPERATING CASH FLOWS
This study investigates whether firms round up their operating cash flows and whether this behavior is more prevalent in firms listed in the OTC market compared to those listed in the three major US stock exchanges. Using Benford's law, we find that firms listed in the three major stock exchanges round up earnings but not operating cash flows. However,
Truong, H.T, Nguyen, L.T.
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In response to growing global challenges, this study explores how social entrepreneurship within the Edible City movement contributes to building resilient, sustainable, and equitable urban food systems. Drawing on semistructured interviews with over 70 stakeholders across five cities—Berlin, Andernach, Oslo, Rotterdam, and Havana—we ...
Ina Säumel +6 more
wiley +1 more source
Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2014 Object of this research find the effect of profit information, cash flow of operation, deviden, size firm and inflation to Abnormal Return. The Sample of this research is the industrial sector consumption Manufacturing company listed on the Jakarta Stock
Nana Umdiana
doaj +1 more source
Operating Cash Surplus Determinations [PDF]
The paper defines the concept of operating surplus. Then, it is compared to the gross operating surplus and the differences are identified. The two calculation methods are presented next: (1) operating revenue less operating charges and (2) the gross ...
Teodor HADA
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Pengaruh Likuiditas Operasi, Leverage Keuangan, Dan Struktur Utang Terhadap Kinerja Perusahaan (Studi Pada Industri Retail Di Indonesia) [PDF]
, 2015 This study aimed to analyze the effect of operating liquidity, financial leverage and debt structure on the profitability of retail companies listed in the Indonesia Stock Exchange. Operating liquidity is measured by three-proxy as in research Goel et al
Warmana, G. O. (G)
core
Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?
The Accounting Review, 2009 ABSTRACT: Motivated by recent FASB, IASB, and CFA Institute comments, we explore the predictive value of direct method cash flow disclosures. A primary stated purpose of the direct method is to better forecast future performance. To examine this purpose, we first document that direct method line items, such as cash received from customers, are not ...
Orpurt, Steven Francis, Zang, Yoonseok
openaire +3 more sources