Results 51 to 60 of about 2,411,551 (296)

Relevance of Earnings Value, Book Value, and Operating Cash Flow in Manufacturing Companies in Indonesia

Journal of Accounting and Investment, 2022
Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards.
Dwi Fitri Puspa, Ietje Nazaruddin, Resti Yulistia M, Arie Frinola Minovia   +3 more
doaj   +1 more source

The role of venture‐financed startups in innovation for US agriculture

American Journal of Agricultural Economics, EarlyView.
Abstract To evaluate the role played by startup companies in the innovation ecosystem of US agriculture, we compile a unique dataset of 6024 new entrants founded 1987–2019 that details their financing lifecycles, annual economic performance, and patenting activities.
Gregory D. Graff, Charles A. W. de Grazia, Nicholas E. Rada   +2 more
wiley   +1 more source

Firm turnover under asymmetric information: Tanzania's agro‐dealer sector

American Journal of Agricultural Economics, EarlyView.
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler, Hope Michelson, Sarah Janzen, Christopher Magomba   +3 more
wiley   +1 more source

Statement of cash flows

, 2010
Previous chapters presented the income statement and the balance sheet; this chapter introduces the cash flow statement. All three statements comprise a set of general purpose financial reports (GPFR).
Byrne, Suzanne
core   +1 more source

The causal effect of agricultural landscape simplification on Germany's grasslands during a compound drought and heatwave in 2018

American Journal of Agricultural Economics, EarlyView.
Abstract Preserving ecosystem services, along with economic and environmental benefits, will require future landscape policies to identify and incorporate relevant landscape features. In this paper, we investigate the causal effect of agricultural landscape simplification on drought‐related grassland damages.
Marco Ferro, Jan Börner, Silke Hüttel, Katja Kowalski, Patrick Hostert, Krisztina Kis‐Katos   +5 more
wiley   +1 more source

Different perspectives on the cash flow statement

Mенаџмент 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, Aleksandra Mitrović, Zvezdan Ilić   +2 more
doaj   +4 more sources

Examining the Impact of Environmental, Social and Governance (ESG) Performance on Future Operating Cash Flows: The Moderating Role of Profitability [PDF]

محیط زیست و توسعه فرابخشی
Introduction: Environmental, Social, and Corporate Governance (ESG) activities are vital for sustainable growth, and prior studies have shown that Environmental, Social, and Corporate Governance performance has both financial and non-financial ...
Mohammad Javad Zare Bahnamiri, Fatemeh Talkhabi, Reza Yaqobi Berijani   +2 more
doaj   +1 more source

Male reproductive system in stenopodidean shrimps: Unveiling basal reproductive traits in shrimp‐like Pleocyemata (Stenopodidae and Spongicolidae)

The Anatomical Record, EarlyView.
Abstract Stenopodidea represents one of the basal lineages within Pleocyemata, yet the male reproductive system (MRS) of this group remains poorly understood, with limited information available regarding its morphology and function. This study provides the first detailed description of the MRS in four stenopodidean shrimp species from two families ...
Caio Santos Nogueira, Lucas Rezende Penido Paschoal, Fernando José Zara   +2 more
wiley   +1 more source

Between soft power and suspicion: Chinese international students as diasporic actors in U.S.‐China geopolitical tensions

British Educational Research Journal, EarlyView.
Abstract This study examines the under‐theorized political role and identity of Chinese international students, who emerge as significant actors caught between U.S. soft power ambitions and rising geopolitical suspicion. Amid escalating U.S.‐China tensions, these students are forced to confront environments shaped by competing geopolitical discourses ...
Jing Yu
wiley   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source