ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
PENGARUH INTERAKSI MODIFIED AUDIT OPINION DENGAN OPERATING CASH FLOW DAN KUALITAS AKRUAL TERHADAP INVESTMENT CASH FLOW [PDF]
, 2015 Dita Annisa, 2015: The Influence of Interaction Term between Modified Audit Opinion and Operating Cash Flow, and Accrual Quality on Investment Cash Flow.Universitas Negeri Jakarta.
ANNISA, DITA
core
PENGARUH LABA DAN ARUS KAS TERHADAP HARGA SAHAM PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA
Jurnal Akuntansi Aktual, 2019 The purpose of this research was to examine and find out empirical evidence of influence the information of earnings and cash flow on stock price. The sample used consists of 22 companies in-cluded in the group LQ 45 on period 2011–2013.
Asrianti Asrianti, Syamsuri Rahim
doaj
A study on relationship between capital employed efficiency and operating cash flow: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 Capital employed efficiency is one of the intellectual capital components based on value added intellectual capital model. It is calculated by dividing value added on capital employed. Operational cash flow is made from operating activities.
Mohammad Hassani, Mehri Misaghi
doaj
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
An empirical investigation of the incremental information content of earnings, working capital from operations, and cash flow from operations affected by their extremity : new evidence for the UK [PDF]
, 2005 EThOS - Electronic Theses Online ServiceGBUnited ...
Mostafa, Wael
core
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
Credit Line Availability and Utilization in REITs [PDF]
Analysis of REIT credit line availability and use under normal conditions and during the recent financial crisis are provided. Descriptive statistics indicate REIT credit lines represent an important component of capital structure, credit line ...
Matthew D. Hill, William G. Hardin III
core
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