Results 31 to 40 of about 4,569,124 (142)
Back From the Brink: State‐Guaranteed Loans and Financial Recovery
European Financial Management, Volume 32, Issue 1, Page 140-155, January 2026.ABSTRACT This paper studies the financial trajectories of large firms that accessed a €200 billion state‐backed loan programme in Italy, part of broader interventions to contain corporate distress during the COVID‐19 crisis. Using firm‐level data from 2016 to 2023, we find that supported firms were initially more leveraged, less profitable and less ...
Emanuele Bajo +2 more
wiley +1 more source
Cash flow : operating performance of manufacturing industry in Malaysia [PDF]
, 2015 The objective of this paper is to examine the operating activities perfonnance across the manufacturing industries in Malaysia using financial accounting ratios.
Ng, Hiu Chin
core
International Journal of Energy Research, Volume 2026, Issue 1, 2026.The discovery of natural hydrogen—often called gold or white hydrogen—has attracted attention as a potential game‐changer in the hydrogen economy. This study develops a hypothetical economic assessment model for natural hydrogen exploration and production (E&P) projects, built on proxy cost data from oil and natural gas projects due to the absence of ...
Saedaseul Moon +2 more
wiley +1 more source
Sustainability Solution: Renewable Energy Innovation Against Climate Disasters
Business Strategy and the Environment, Volume 34, Issue 8, Page 9808-9824, December 2025.ABSTRACT In an era where climate change poses profound threats to human life and activities, the need for innovative renewable energy solutions has never been more critical. Accordingly, this study examines the moderating effects of natural disaster uncertainty and climate policy uncertainty on firms' pursuit of renewable energy innovation following ...
Hiva Rastegar +3 more
wiley +1 more source
Business Strategy and the Environment, Volume 34, Issue 8, Page 10533-10550, December 2025.ABSTRACT This study explores the practical application of blockchain technology in accounting through a single case study of TLAB SCF, an Italian financial consulting firm actively involved in national and European digital innovation initiatives. The research adopts the technology acceptance model to investigate how perceived usefulness and perceived ...
Paolo Pietro Biancone +3 more
wiley +1 more source
O modelo e-Score de previsão de falências para empresas de internet
RAC: Revista de Administração ContemporâneaEste estudo propõe um modelo de regressão logística que estime a probabilidade do evento de falência em empresas de Internet, isto é, as que sejam dependentes do e-business. Foram selecionadas 61 empresas norte-americanas e divididas em duas amostras: 25
Orlando Mansur Pereira +1 more
doaj +1 more source
International Studies of Economics, Volume 20, Issue 4, Page 410-430, December 2025.ABSTRACT Artificial intelligence (AI) plays an increasingly pivotal role in advancing sustainable economic development. While existing literature predominantly examines the environmental impact of AI technologies from national or sectoral perspectives, this study provides a micro‐level analysis of its effects on energy conservation and emission ...
Qiannan Zhu, Zhengyu Zhang
wiley +1 more source
Cash flow statement: an empirical study of cash flow from operating activities
, 2023 A Demonstração dos Fluxos de Caixa (DFC) é uma valiosa ferramenta para analisar os efeitos das atividades operacionais, de investimento e de financiamento no fluxo de caixa de um determinado período.
Salotti, Bruno Meirelles
core +1 more source
Does earnings management matter for strategy research?
Strategic Management Journal, Volume 46, Issue 13, Page 3095-3117, December 2025.Abstract Research Summary Strategic management research often uses accounting data, despite well‐known concerns that earnings management could obscure the link between actual and measured performance. We apply methods from the econometric literature on bunching to estimate that around 15 percent of firm‐year observations in Compustat manipulate ...
R. Anthony Gibbs +2 more
wiley +1 more source
Lease Accounting Standard (ASC 842), Temporary Book‐Tax Differences, and Capital Market Uncertainty
Journal of Corporate Accounting &Finance, Volume 36, Issue 4, Page 108-126, October 2025.ABSTRACT Currently, the Financial Accounting Standards Board (FASB) is conducting a post‐implementation review of the Accounting Standards Codification (ASC) 842 lease accounting standard, which underscores the need for academic research regarding the performance and impact of the lease standard in the capital market.
Yan Zhou, Shihui Fan
wiley +1 more source