Results 161 to 170 of about 2,411,551 (296)

Has IFRSs improves predictions of future cash flows? evidence from Malaysia

open access: yes, 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  

Data‐Driven Pathways to Circular E‐Waste Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As the volume and complexity of electronic waste grow worldwide, regional and subnational systems are increasingly tasked with managing the environmental, economic, and social challenges of circular resource recovery. This paper focuses on Canada's e‐waste sector to examine how circular economy (ce) principles can be integrated into regional ...
Saidia Ali   +3 more
wiley   +1 more source

A critical review of absorption-driven CO<sub>2</sub> capture and techno-economic feasibility. [PDF]

open access: yesRSC Adv
Almutairi G   +12 more
europepmc   +1 more source

Do Investors Overvalue Firms With Bloated Balance Sheets? [PDF]

open access: yes
If investors have limited attention, then accounting outcomes that saliently highlight positive aspects of a firm's performance will promote high market valuations.
KEWEI HOU   +3 more
core  

Internal Marketing of Sustainability: Nonmanagerial Employees' Perspectives in the Hospitality Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable business practices are widely promoted in hospitality, yet a persistent gap persists between sustainability strategies and their implementation in daily operations. This study focuses on the sustainability strategy–implementation gap by examining how nonmanagerial employees, responsible for operational delivery, perceive and ...
Zivai Machaka Mare, Humeyra Dogru Dastan
wiley   +1 more source

The Implications of Retained and Distributed Earnings for Future Profitability and Market Mispricing [PDF]

open access: yes
In this paper, we investigate the informational content of retained and distributed earnings for future profitability and market mispricing. We find that investors act as if the components of retained earnings (current operating accruals, non current ...
Tao Wang   +2 more
core  

SDG Forward Faster in the Face of Geopolitical and Climate Risks: Does CEO Power Strengthen This Relationship?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley   +1 more source

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