Results 51 to 60 of about 207,164 (262)

The asymmetry in firms’ mechanisms of cash holdings adjustments: evidence from the G-5 economies [PDF]

open access: yes, 2019
Using a G-5 country sample (France, Germany, Japan, the UK, and the US) from 1980 to 2007, I find new evidence of the asymmetry in firms’ mechanisms of cash holdings adjustments.
Nguyen, C., Nguyen, C.
core   +1 more source

Different perspectives on the cash flow statement

open access: yesMенаџмент у хотелијерству и туризму, 2016
In a highly competitive environment in which today's companies operate, the precise analysis of cash flow statement is essential for the survival of a company.
Snežana Knežević   +2 more
doaj   +4 more sources

Disentangling the Effects of Firm‐Level Climate Risk and Capital Market Signalling: Evidence From Stock Price Informativeness

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur   +4 more
wiley   +1 more source

Diagnostics of the financial stability of the enterprise on the basis of cash flows [PDF]

open access: yes, 2019
Стаття присвячена дослідженню методичних основ оцінювання фінансової стійкості. Розкрито окремі проблеми оцінювання фінансового стану та управління фінансовою стійкістю підприємств.
Мурашко, Ірина Миколаївна   +1 more
core  

Does ESG Investing Pay off? Comparing the Performance of ESG and Traditional ETFs Across European and US Markets

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro   +3 more
wiley   +1 more source

Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [PDF]

open access: yesمجله دانش حسابداری, 2011
The subject concerning relationship between conservatism and information content of accruals relative to operating cash flows has been focused by many researchers.
Golamreza Kordestani, Mehdi Khalili
doaj   +1 more source

Pengaruh Profitabilitas, Arus Kas Operasi Dan Harga Saham Terhadap Kebijakan Dividen [PDF]

open access: yes, 2013
This study aims to demonstrate empirically whether profitability, operating cash flows and stock prices affect dividend policy. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2010 to 2011.
Fatriani, Jesika
core  

Green Banking Practices, Social, Health and Environmental Disclosures and Bank Financial Performance: The Role of Innovations and Corporate Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Regulators in the banking industry in the Sub‐Saharan Africa (SSA) region are progressively concentrating on corporate innovation and bank social, health and environmental disclosures (BSHED) as crucial corporate governance (CG) structures to improve bank financial performance (BFP).
Douglas A. Adu   +3 more
wiley   +1 more source

PENGARUH PENURUNAN NILAI (IMPAIRMENT) ASET JANGKA PANJANG TERHADAP ARUS KAS MASA DEPAN PERUSAHAAN MANUFAKTUR DI NEGARA ASEAN [PDF]

open access: yes, 2017
This research aims to examine the effect of long-lived asset impairments on future operating cash flows of ASEAN firms. In addition, this study also examine the differences of long-lived assets impairment in predicting firm’s future cash flows between
JULIARTO, Agung, RAHMADYO, Ardimas
core  

Between Calm and Passion for Organizational Authenticity: Seeking Efficiency Within the Financial–ESG Trade‐Off

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) is pivotal for firms and their stakeholders, highlighting the importance of organizational authenticity (OA) in mitigating information asymmetry between signalers and receivers, thereby enhancing effective communication of social strategies.
Jihun Choi, Young‐Kyu Kim, Taewoo Roh
wiley   +1 more source

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