Results 131 to 140 of about 2,411,551 (296)
Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]
Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Francois Racicot +3 more
core
Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source
Who is the ultimate master of contractual, regulatory, discretionary and residual cash flows? An answer from the standpoint of corporate governance [PDF]
This paper sets forth a framework of analysis that links contractual, discretionary, regulatory and residual cash flows with decision rights over them. To attain this purpose, firstly we introduce the standard incremental cash flow model, underlying its ...
Rodolfo Apreda
core
Business Strategy and the Environment, EarlyView.ABSTRACT Industrial clusters are central to the circular economy transition, yet how they develop into eco‐clusters and the paradoxical tensions this transformation fuels remain underexplored. Drawing on 48 in‐depth interviews and secondary data from a Turkish textile‐recycling cluster, we develop an empirically grounded model of eco‐cluster transition
Tulin Dzhengiz +2 more
wiley +1 more source
Food Waste Applications Beyond the West: Archetypes and Insights From China
Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong +2 more
wiley +1 more source
The influence of operating cash flow and investment cash flow to the accounting conservatism measurement [PDF]
Chinese Business Review, 2010 openaire +1 more source
Discounted cash flow valuation methods: Examples of perpetuities, constant growth and general case [PDF]
This paper explores the discounted cash flow valuation methods. We start the paper with the simplest case: no-growth, perpetual-life companies. Then we will study the continuous growth case and, finally, the general case.
Fernandez, Pablo
core
Business Strategy and the Environment, EarlyView.ABSTRACT Small cultural museums play an important role in sustaining local heritage, community identity and inclusive cultural participation, yet they face persistent financial and organisational constraints. This study examines how financial sustainability is achieved and maintained in three small cultural museums through a qualitative‐led mixed ...
Joseph Gerald Bourke +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the effect of chief executive officers' (CEOs') career horizons on environmental, social, and governance (ESG) performance and investigate how hard cues influence this performance effect. Our study offers a new perspective of CEO career horizon as a mechanism that enables firms to improve their ESG performance when occupying a ...
Sofia Angelidou +2 more
wiley +1 more source
Croatian Operational Research Review, 2012 This paper focuses on the voluntary disclosure of cash flows information of Croatian large companies whose shares are listed on the Zagreb Stock Exchange, with the aim to identify characteristics of companies that provide extensive disclosures.
Željana Aljinović Barać
doaj