Debt and Corporate Performance: Evidence from Unsuccessful Takeovers [PDF]
This paper examines how debt affects firms following failed takeovers. Using a sample of 573 unsuccessful takeovers, we find that, on average, targets significantly increase their debt levels.
Assem Safieddine, Sheridan Titman
core
The effect of depreciation in operating cash flows of brazilian electricity power companies in years 2001 and 2002 [PDF]
, 2005 A demonstração dos fluxos de caixa, apesar de ainda não ser uma demonstração obrigatória no Brasil, facultativamente é divulgada por várias empresas brasileiras.
Lustosa, Paulo Roberto Barbosa +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source
A Comparative Review of Predictive Ability of Direct and Indirect Methods Cash Flow Information [PDF]
بررسیهای حسابداری و حسابرسی, 2009 This research examines the usefulness of direct method cash flow information; in particular, whether the direct method leads to more accurate predictions of future operating cash flows than the indirect method.
Omid Pourheydari +2 more
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
Analisis Laporan Arus Kas Untuk Mengukur Likuiditas Pada PT. Btpn, Tbk [PDF]
, 2016 This study aims to determine the level of liquidity in the PT. BTPN, Tbk. This research uses descriptive quantitative method. The data used in this study according to the secondary data source.
LALUJAN, B. K. (BELLA) +2 more
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
The association between Excess Cash Holding and Shareholder Value: The Case of Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2012 Cash is one of the most crucial resources in every enterprise and making a balance between available cash and its requirements is the most important criteria for safety economic in every entity. All the companies that have enough cash for their operation
Nezamedin Rahimian +2 more
doaj
Annual Reports to the ESA Council ESA 110th Annual Meeting July, 2025
The Bulletin of the Ecological Society of America, EarlyView.
wiley +1 more source
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source