Results 71 to 80 of about 207,164 (262)

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

open access: yesمطالعات 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  

Is Cash Negative Debt? A Hedging Perspective on Corporate Financial Policies [PDF]

open access: yes
We model the interplay between cash and debt policies in the presence of financial constraints. While saving cash allows financially constrained firms to hedge against future income shortfalls, reducing debt - "saving borrowing capacity" - is a more ...
Heitor Almeida   +2 more
core  

HUBUNGAN ARUS KAS OPERASI DAN NILAI BUKU EKUITAS DENGAN HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]

open access: yes, 2014
Martin Hermawan. The Correlation operating cash flow and Book Value of Equity with Stock Price at Manufacturing Companies Listed on IDX in 2013. Thesis. Jakarta. Concentration of Accounting Education. Study Program of Economics Education.
Hermawan, Martin
core  

Nature at Risk, Finance at Stake: A Systematic Literature Review of Biodiversity Risk in Finance Research

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity‐related financial risk is increasingly recognized not only as a market concern but as an ethical and systemic imperative for businesses and financial institutions. This systematic literature review synthesizes 103 peer‐reviewed studies to examine how biodiversity risk is conceptualized, measured, and integrated within financial ...
Thang Ngoc Dang   +3 more
wiley   +1 more source

Drought Risk, Capital Structure, and Adjustment Speed: The Moderating Role of Operating Cash Flows [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی
Objective Drought, as one of the natural disasters, has economic, social, and environmental impacts on various aspects of human life. One of its economic consequences is its impact on corporate capital structure decisions.
Golnaz Eshaghi   +2 more
doaj   +1 more source

How Supply Networks Influence Sustainable Innovation: Evidence From Ghana's Public Works Procurement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Recent environmental and sustainability standards in procurement increase short‐term production and operational costs to suppliers, which are often recouped by charging price premiums for innovative solutions. However, public buyers are less likely to pay such price premiums, resulting in a disincentive among suppliers to bid for innovation ...
Peter Adjei‐Bamfo   +5 more
wiley   +1 more source

MONITORING THE CASH FLOWS OF THE RUSSIAN FEDERAL PENITENTIARY SERVICE (FSIN)

open access: yesФинансы: теория и практика, 2017
The results of the cash flow monitoring provide managers with the information basis for making sound management decisions in terms of improving the solvency, financial condition and effectiveness of the Federal Penitentiary Service.
L. A. Malenkova
doaj   +1 more source

The Abnormal Earnings Growth Model: Applicability and Applications [PDF]

open access: yes
We investigate a disaggregated version of the abnormal earnings growth (AEG) model of Ohlson and Juettner-Nauroth (2005). The value of the firm then becomes discounted free cash flows minus initial debt.
Jennergren, L. Peter, Skogsvik, Kenth
core  

Toward Carbon Accounting and Circular Harmony in Shipping Corporations: A Systematic Bibliometric Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio   +2 more
wiley   +1 more source

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