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]
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
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
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]
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
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]
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]
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
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]
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
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

