Results 51 to 60 of about 3,073 (262)

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

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

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

A system dynamics‐based framework for bioenergy planning in sub‐Saharan Africa: integrating circular bioeconomy and Fourth Industrial Revolution technologies

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Energy scarcity remains a persistent challenge in sub‐Saharan Africa (SSA), where limited access to reliable, affordable, and clean energy constrains socioeconomic development. Biomass resources, including agricultural residues, forest waste, and waste from other biological sources, are widely available, but their use for modern energy ...
Joseph O. Dirisu, Thywill Cephas Dzogbewu, Deon Johan de Beer   +2 more
wiley   +1 more source

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

مجله 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

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

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza, Martin de Jong, Dirk Schoenmaker   +2 more
wiley   +1 more source

Choosing an Appropriate Model for Predicting Earnings Based on Comparing the Relevant Models in the Tehran Stock Exchange [PDF]

مطالعات تجربی حسابداری مالی, 2011
The present study investigates the prediction earning models and compares the models based on absolute forecast errors. For analyzing the data 232 listed firms Tehran stock exchange (TSE) are used during 1380-1387.
SH Hasanpour, R Janjani
doaj