Results 91 to 100 of about 5,333 (302)
On the Asymmetric Timeliness of Operating Cash Flows
, 2011 I examine why operating cash flows exhibit asymmetric timeliness with respect to stock returns and given this understanding, address the consequences for research into conditional accounting conservatism.
Steele, Logan B.
core
New evidence pertaining to the prediction of operating cash flows
Predictive ability, Operating cash flows, Cross-sectional prediction models, Time-series, Prediction models, Operating cycles, M41,
G. Willinger, Kenneth Lorek
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Has IFRSs improves predictions of future cash flows? evidence from Malaysia
, 2019 The International Financial Reporting Standard (IFRS)’s conceptual framework and the Financial Accounting Standards Board (FASB)’s conceptual framework state that future cash flows prediction is one of the key objectives of financial reporting.
Mohd Saleh, Norman +2 more
core
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
The Decline In Matching And Earnings Ability To Forecast Operating Cash Flows
, 2012 Recent research has documented the decline of matching in financial reporting during the last few decades. The FASB has argued that earnings should provide investors and creditors with an ability to assess the amounts, timing, and uncertainty of cash ...
Krause, Paul, Murdoch, Brock
core +1 more source
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
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
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
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source