Results 41 to 50 of about 4,569,124 (142)
Corporate Social Responsibility and Environmental Management, Volume 32, Issue 5, Page 5858-5894, September 2025.ABSTRACT This study explores how environmental, social, and governance (ESG) performance‐based peer pressure influences corporate resilience, with a focus on the moderating effects of firm‐perceived economic policy uncertainty (FEPU) and governance efficiency (GE).
Han Lu +2 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, Volume 32, Issue 4, Page 4671-4689, July 2025.ABSTRACT This study examines how benefit corporations (BCs)—a type of sustainability‐oriented hybrid business dedicated to corporate social responsibility (CSR) goals—are associated with earnings management (EM). Two theoretical perspectives—long‐term strategy and managerial opportunism—shape the hypotheses on the association between BC adoption and EM
Antonio Prencipe +2 more
wiley +1 more source
Relaxation of Antitrust Regulations and Shareholder Returns: Evidence from the Korean Market*
Asia-Pacific Journal of Financial Studies, Volume 54, Issue 3, Page 276-308, June 2025.Abstract This study examines the effects of the 2007 antitrust regulations on the value of acquiring firms engaged in mergers and acquisitions (M&A) in Korea. By employing a difference‐in‐differences model and analyzing 5‐day cumulative average abnormal returns (CAR), the study reveals that horizontal acquisitions lead to increased shareholder returns.
Hye Seok Kim +3 more
wiley +1 more source
On the negative relation between investment-cash flow sensitivities and cash-cash flow. [PDF]
We predict and find empirical support for a negative relation between the firm’s investment-cash flow sensitivity and cash-cash flow sensitivity, two measures suggested to capture the concept of financing constraints.
D'Espallier, Bert +1 more
core
Investor Protection in Indonesia: Financial Ratios as Early Warning Indicators
Journal of Economics, Business & Accountancy VenturaThe Indonesian government aims to enhance public engagement in the capital market by strengthening investor protection and financial literacy through the establishment of a Watchlist Board.
Enggar Sukma Kinanthi +1 more
doaj +1 more source
CASH-FLOW REPORTING BETWEEN POTENTIAL CREATIVE ACCOUNTING TECHNIQUES AND HEDGING OPPORTUNITIES CASE STUDY ROMANIA [PDF]
We have studied the cash flow reporting issues in Romania, trying to establish if there isan interest in using creative accounting techniques in order to manipulate cash flow reporting.Another issue of our research is focused on the possibility of using ...
Dumitru Matis +2 more
core
Factor Analysis of Net Cash Flow Margin Ratio
, 2019 The study object is net cash flow or profit margin ratios within a company. Sometimes it is very difficult to reveal and identify the factors that affect the net cash flow margin. Cash flow ratio within a company is analyzed.
Rohanova, Hanna
core
The Long-Term Operating Performance of European Mergers and Acquisitions [PDF]
We investigate the long-term profitability of corporate takeovers of which both the acquiring and target companies are from Continental Europe or the UK.We employ four different measures of operating performance that allow us to overcome a number of ...
Oosting, S. +2 more
core
Evidence on the dynamics of investment-cash flow sensitivity [PDF]
An important debate in the literature relates to the use of investment-cash flow sensitivity (ICFS) to measure finance constraint faced by firms. This debate is grounded on four prominent issues: a priori sorting of firms, treatment of distressed firms ...
Gautam, Vikash
core
Operating Cash Flow and Financial Performance of Selected Listed Companies in Nigeria
This study examined the effect of cash flow management through operating cash flow (OCF) in predicting performance of selected listed companies in Nigeria. Ex post facto Research design was adopted for the study.
Joy N. kilidih
core +1 more source