Results 91 to 100 of about 2,411,551 (296)
The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
wiley +1 more source
Incremental cash flows, information sets and conflicts of interest. [PDF]
This paper attempts to make of the standard incremental cash flow model (SICFM) a functional vehicle for coping with conflicts of interest. After outlining the model, residual rights to cash flows are linked to residual risks.
Rodolfo Apreda
core
Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry
Business Strategy and the Environment, EarlyView.ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra +2 more
wiley +1 more source
Cash Flow disaggregation and the Prediction of Future Earnings [PDF]
مطالعات تجربی حسابداری مالی, 2010 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
Information asymmetries and the value-relevance of cash flow and accounting figures: empirical analysis and implications for managerial accounting [PDF]
While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try to take advantage of the information content of accounting figures.
Rapp, Marc Steffen
core
Business Strategy and the Environment, EarlyView.ABSTRACT Policy intervention can be a driver for industrial symbiosis (IS). However, given the wide variety of policy instruments available, policymakers should be guided in the policy design process to ensure that their intervention is effective and efficient. In this paper, we propose an agent‐based (AB) model intended to assess the effectiveness and
Melissa Mollica +2 more
wiley +1 more source
POTENTIAL DIVIDENDS AND ACTUAL CASH FLOWS IN EQUITY VALUATION. A CRITICAL ANALYSIS [PDF]
Practitioners and most academics in valuation include changes in liquid assets (potential dividends) in the cash flows. This widespread and wrong practice is inconsistent with basic finance theory.
IGNACIO VÉLEZ - PAREJA +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Small and medium enterprises (SMEs) dominate the global business landscape, making their sustainability efforts crucial. Yet little is known about how institutional contexts shape these practices. Using Institutional Theory, we compare the influence of cluster membership (CM), global value chain (GVC) membership, and the organizational ...
Barbara Caemmerer +2 more
wiley +1 more source
The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability
پژوهشهای تجربی حسابداری, 2016 This paper examines the effectiveness of cash distributions to shareholders on operational and free cash flow predictability. The Wilcoxon rank sum test has been used to compare the prediction errors and data from 123 firms listed in Tehran Stock Exchange (TSE) for the period from 2002 to 2011 has been examined.
vida mojtahedzade +2 more
openaire +1 more source
"Concept and Relevance of Income" [PDF]
Recently, many people criticize the traditionally accepted principles of realization, matching, and allocation. In addition, the reporting performance project in the International Accounting Standards Board (IASB) is willing to substitute the extant ...
Takashi Obinata
core