Pengaruh Kandungan Informasi Laba Bersih Dan Laporan Arus Kas Terhadap Volume Perdagangan Saham Pada Perusahaan-Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) [PDF]
This study aims to examine the effect of the information content earnings and cash flows statement of the stock trading volume in manufacturing companies listed on the Stock Exchange. This research is an empirical study.
Cumeliani, Sinta
core
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Cash Flow disaggregation and the Prediction of Future Earnings [PDF]
According to the Iranian Accounting Standard No. 2, alternative use of both direct and indirect methods of reporting cash flows from operating activities is allowed. In practice, despite all persuasive and encouraging measures favoring the direct method,
M. Gh. Osmani, M. H Namdar
doaj
ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source
ABSTRACT This paper investigates innovative financing strategies to mobilise private capital for climate adaptation, emphasising Hong Kong's role in advancing efforts across Southeast Asia. Using expert interviews and case studies, it addresses two key questions: which financial instruments can strengthen public–private collaboration, and what best ...
Laurence L. Delina +5 more
wiley +1 more source
Kemampuan Laba Bersih, Arus Kas Operasi, dan Rasio Piutang untuk Mempengaruhi Arus Kas Masa Mendatang pada Perusahaan Food And Beverage di Bei [PDF]
Financial reporting can evaluate a company\u27s ability to generate cash and cash equivalents better through the information that is focused on the financial position, statement of changes in financial position and cash flows of the company.
WANTI, F. K. (FERRA)
core
Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions
ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano +3 more
wiley +1 more source
Pengaruh Informasi Arus Kas, Laba Kotor, Ukuran Perusahaan, Return On Asset (Roa) Dan Debt Equty Ratio (Der) Terhadap Return Saham (Studi Empiris pada Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]
This research aims to analyze the effect of cash flow information, company size, gross profit, Return On Assets (ROA), and the Debt Equity Ratio (DER) against the return of shares on the company's wide range of industry sectors listed on the Indonesia ...
, Dra. Mujiyati, M.Si +1 more
core
ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
Operating Cash Surplus Determinations [PDF]
The paper defines the concept of operating surplus. Then, it is compared to thegross operating surplus and the differences are identified. The two calculationmethods are presented next: (1) operating revenue less operating charges and(2) the gross ...
Teodor HADA
doaj

