Results 61 to 70 of about 207,164 (262)
Business Strategy and the Environment, EarlyView.ABSTRACT This study integrates multidimensional sustainability indicators into a unified assessment approach to evaluate circular strategies in agri‐food industry businesses. This methodological approach is applied to empirically examine the case of the olive oil industry's by‐product valorization.
David Polonio +3 more
wiley +1 more source
PENGARUH STRUKTUR KEPEMILIKAN DAN ARUS KAS TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) [PDF]
, 2016 This study aims to examine the effect of the ownership structures and cash flows on the financial distress. Indicators used to measure ownership structures are ownership concentration, government ownership, and managerial ownership.
UTAMI, Elika Regni, ZULAIKHA, Zulaikha
core
Environmental Performance Drivers: A Political Cost Approach
Business Strategy and the Environment, EarlyView.ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain +2 more
wiley +1 more source
An Effective Model to Predict Cash Flow Based on a Comparison of the Relevant Models: Case of Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2008 This paper studies the cash flows forecast models and compares the predictive ability of models based on absolute forecast error. Also in this paper, as the indicator of volatility of business environment, the effects of volatility of sales and ...
علی ثقفی +1 more
doaj
Is Cash Negative Debt?A Hedging Perspective on Corporate Financial Policies [PDF]
, 2004 We model the interplay between cash and debt policies in the presence of financial constraints. While saving cash allows constrained firms to hedge against future cash flow shortfalls, reducing current debt – “saving borrowing capacity” – is a more ...
Acharya, Viral V. +2 more
core
Did Australian Firms Choose to Switch to Reporting Operating Cash Flows Using the Indirect Method? [PDF]
, 2012 In 2007 Australian accounting standards were amended to allow a choice of presenting operating cash flows using either the direct or indirect method. This study investigates the number of ASX-listed entities that switched to the indirect format.
Bond, D, Bugeja, M, Czernkowski, R
core +1 more source
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
Pengaruh Komponen Arus Kas dan Laba Akuntansi terhadap Harga Perusahaan Manufaktur yang Terdaftar Dibursa Efek Indonesia [PDF]
, 2012 The aims of research are to a) examine and analyze the influence of the variable of operating cash flow component, b) examine and analyze the influence of the variable of investment cash flows component, c) examine and analyze the influence of the ...
Sampe, J. S. (Judi)
core +2 more sources
Sensegiving, ESG, and Firm Value: Mitigating Interpretive Uncertainty in South Korea
Business Strategy and the Environment, EarlyView.ABSTRACT As environmental, social, and governance (ESG) becomes central to corporate strategy, firms must navigate the tension between meeting stakeholder expectations and avoiding overinvestment. This study examines how interpretive uncertainty—arising from stakeholders' divergent cognitive frames—produces a nonlinear relationship between ESG ...
Yanghee Kim +3 more
wiley +1 more source