Results 61 to 70 of about 208,464 (312)
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 +2 more
doaj +4 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Pengaruh Laba dan Komponen Arus Kas terhadap Return Saham (Studi Empiris pada Perusahaan Terdaftar di Bei Periode Tahun 2007–2009) [PDF]
, 2009 This study aims to provide empirical evidence of the influence of the information published financial statements, the accounting profit, cash flow components comprising cash flows from operating activities, cashflows from investing activities and cash ...
Nur, A. (Aini)
core
The asymmetry in firms’ mechanisms of cash holdings adjustments: evidence from the G-5 economies [PDF]
, 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
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
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
Business Strategy and the Environment, EarlyView.ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Pengaruh Profitabilitas, Arus Kas Operasi Dan Harga Saham Terhadap Kebijakan Dividen [PDF]
, 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
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source