Results 111 to 120 of about 5,333 (302)

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

Business Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar, Purificación Parrado‐Martínez, María Comino‐Jurado   +2 more
wiley   +1 more source

The Association Between Operating Cash Flows and Dividend Changes: An Empirical Investigation

The Association between earnings and dividend changes has been established since Lintner's (1956) pioneering work. Subsequent research attempted to establish an association between operating cash flows and dividend changes, given earnings, without ...
Andreas Charitou, Nikos Vafeas
core   +1 more source

Cash Flows and Earnings in Predicting Future Cash Flows: A Study of Deposit Money Banks in Nigeria

, 2018
The researchers examined the abilities of past cash flows and past earnings in predicting future operating cash flows of Nigerian Money deposit banks.
Umoffong, Nsima, Adebimpe Umoren, Nsima Umoffong, Otu Umoren, Adebimpe   +3 more
core   +1 more source

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao, Zhichao Chen, Muhammad Nadeem, Guanghua Xu, Nader Atawnah   +4 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, Mahmood Ghorbani, Keyvan Shbani   +2 more
doaj  

Impact of Operating Cash Flows on Capital Spending and Dividends [PDF]

, 2015
The purpose of this study is to assess the impact of operating cash flows on capital spending and dividends in the cement sector of Pakistan. Operating cash flow and capital spending has become one of the major decision making tool for the companies ...
Ali, Mazhar
core  

Applying The Learning Curve To Operating Cash Flows In A Capital-Budgeting Framework

, 2009
This paper discusses the way financial managers can and should include the learning curve and its impact on cash flows when evaluating proposed capital projects.
Roden, Peyton Foster, Lizola-Margolis, Pedro   +1 more
core   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

CASH FLOW ANALYSIS IN ASSESING BUSINESS OPERATIONS

QO‘QON UNIVERSITETI XABARNOMASI
The paper utilized a mixed-method approach consisting of a literature review and financial reporting analysis to investigate the role of cash flow ratios to evaluate a company’s financial health and make effective decisions. Empirical literatures studied do not suggest any standard collection of cash flow ratios, the ratios suggested in this article ...
Shahlokhon Ashiralieva, Nilufar Ziyodinova   +1 more
openaire   +1 more source