Results 51 to 60 of about 794 (208)

Financial Reporting Quality, Free Cash Flow, and Investment Efficiency

SHS Web of Conferences, 2015
This paper based on the perspective of firm’s agency conflicts to examine the relationship between financial reporting quality and investment efficiency and to analyze the interaction effect between financial reporting and free cash flow on investment ...
Wang Fusheng, Zhu Zhibiao, Hoffmire John
doaj   +1 more source

Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity

Business Strategy and the Environment, EarlyView.
ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon, Adeolu O. Adewuyi, Alex O. Acheampong   +2 more
wiley   +1 more source

The Investigation of the Relationship between the Value of Cash Holding and EVA Performance Evaluation of Companies Listed in Tehran Stock Exchange [PDF]

راهبرد مدیریت مالی, 2016
This paper investigates the effect of the economic value added (EVA) performance evaluation on the value of the cash holdings of Tehran Stock Exchange firms.
Ghazaleh Razeghi, Zahra Amirhosseini
doaj   +1 more source

Pathways to Sustainable Development: Digital Maturity, Sustainability Practices and Innovation Barriers in Social Economy and Conventional Enterprises

Business Strategy and the Environment, EarlyView.
ABSTRACT Advancing sustainable development requires organisations to align digital capabilities with social and environmental objectives, yet the mechanisms by which digital maturity and sustainability practices drive innovation remain poorly understood across organisational contexts.
Antonio Manuel Ciruela‐Lorenzo, Juan Herrera‐Ballesteros, Pedro Mota Veiga, João J. Ferreira   +3 more
wiley   +1 more source

Corporate Governance and Environmental Performance: Does Contingency Theory Affect the Explanatory Power of Theoretical Frameworks?

Business Strategy and the Environment, EarlyView.
ABSTRACT There is extensive literature on the relationship between corporate governance (CG) and firms' environmental performance (EP). However, the empirical findings remain somewhat equivocal. A variety of theoretical approaches have been utilised to provide a suitable basis for explaining the causal relationship, including legitimacy theory ...
Lukas Horner, Michael Grüning
wiley   +1 more source

Are financially sophisticated CEO’s more efficient when it comes to investing?

Revista Contabilidade & Finanças
This study aims to examine the relationship between the financial sophistication (FS) of the Chief Executive Officer (CEO) and the efficiency of corporate investments using empirical analysis in a sample of 189 companies listed on the B3 S.A.
Márcio Fernando da Silva, Rodrigo Oliveira Soares   +1 more
doaj   +2 more sources

The Analysis of the Executive Overconfidence in Fraudulent Companies [PDF]

بررسی‌های حسابداری و حسابرسی, 2017
Executive overconfidence is one of the consequences of positive expectations about future performance, therefore failure to reach the specified goals may increase managers tendency to fraudulent financial reports.
kawa Qaderi, Kaveh Ghaderi
doaj   +1 more source

Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng, Wenjia Tang, Liang Zhao, Salwa Saleh Almasabi, David Kalisz   +4 more
wiley   +1 more source

The Study of Accruals and Conservatism Effect on Investment Efficiency [PDF]

پژوهش‌های تجربی حسابداری, 2013
،This paper by using adjusted model of biddle et al (2009), conditional relationship between conservatism and accrual quality on investment efficiency has been tested in Tehran stock exchange (TSE) during 2006-2009.
Hossien Fakhari, Shadi Rasooli
doaj   +1 more source

Personality Functioning Cannot Only Be One Thing: A Call for Theoretical Pluralism. [PDF]

Personal Ment Health
ABSTRACT Since its origins in recent diagnostic perspectives, the concept of personality functioning has been exclusively defined as a general factor of personality (pathology). Researchers have justified this definition by appealing to descriptive empirical findings (e.g., positive correlations among various personality disorder indicators) or ...
Zavlis O.
europepmc   +2 more sources