Results 121 to 130 of about 208,464 (312)
The Effect of Firm Size on Predictability Future Cash Flows Using Earnings and Operating Cash Flows
Asian Journal of Finance & Accounting, 2017 The aim of this research is to investigate earnings relative ability, operating cash flow, and two traditional criteria of cash flow, that is, net earnings plus depreciation and operating working capital in predicting operating future cash flows. Further, the effect of firm size on the ability to predict these criteria is investigated in this research.
Nasrollah Takhtaei, Hassan Karimi
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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
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CASH FLOW ANALYSIS IN ASSESING BUSINESS OPERATIONS
QO‘QON UNIVERSITETI XABARNOMASIThe 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 +1 more
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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 +2 more
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Operating Cash Surplus Determinations [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2009 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
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 +4 more
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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
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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
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
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Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
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