Results 71 to 80 of about 2,411,551 (296)
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
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Drought Risk, Capital Structure, and Adjustment Speed: The Moderating Role of Operating Cash Flows [PDF]
بررسیهای حسابداری و حسابرسیObjective 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
Scheduling projects with linear time-dependent cash flows to maximize the net present value. [PDF]
In this paper we study the unconstrained project scheduling problem with discounted cash flows where the net cash flows are assumed to be linear dependent on the completion times of the corresponding activities.
Vanhoucke, M +2 more
core
The Effect of Firm Size on Predictability Future Cash Flows Using Earnings and Operating Cash Flows
, 2017 The aim of this research is to investigate earnings relative ability, operating cash flow, and two traditional criteria of cash flow, that is, net earnings plus depreciation and operating working capital in predicting operating future cash flows. Further,
Hassan Karimi, Nasrollah Takhtaei
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [PDF]
بررسیهای حسابداری و حسابرسی, 2011 Profitability in prior studies is typically defined as one-year-ahead operating income divided by one-year-ahead average total assets. This scaling transforms operating income into return on assets (ROA).
Javad Rezazadeh +1 more
doaj