Results 51 to 60 of about 1,231 (218)

Books Received [PDF]

open access: yesArnoldia, 1910
(Uploaded by Plazi from the Biodiversity Heritage Library) No abstract provided.
openaire   +1 more source

The Institutionalization of REIT Sustainability Reporting: Cross‐Country Evidence From ESG Disclosure Regimes and Building Sustainability Policies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the institutionalization and textual evolution of sustainability reporting among listed real estate investment trusts (REITs) in the United States, the United Kingdom, Australia, Singapore, and Japan between 2020 and 2025.
Seonghun Min
wiley   +1 more source

How to Mitigate the Risk of Late Payments? The Case of the Largest Polish Companies Selling Electricity in 2018–2023

open access: yesEnergies
Companies operating in the energy market in Poland conduct business activity on the basis of special regulations applicable to this type of entity. However, they are, like any other entrepreneur, exposed to the risk of delays in payments, non-payment ...
Anna Olkiewicz
doaj   +1 more source

MNE retrenchment and redeployment in the face of the US–China trade war: Real options and strategic flexibility

open access: yesGlobal Strategy Journal, EarlyView.
Abstract Research Summary Trade wars increasingly manifest in the contemporary environment for global business; thereby, calling for examination of MNE strategic responses. MNEs can respond to such shocks by leveraging their strategic flexibility and engaging in retrenchment and redeployment; that is, the respective scaling down (up) of subsidiary ...
Hyewon Ma, Joseph A. Clougherty
wiley   +1 more source

Financial stability consequences of strengthening the legal rights of secured creditors under the EU Preventive Restructuring Directive

open access: yesInternational Insolvency Review, EarlyView.
Abstract A key goal of the Capital Markets Union (CMU) Action Plan is to establish a functioning bond market, offering businesses finance options beyond traditional bank loans and creating a stable source of financing for the real economy across the EU.
Maryam Malakotipour
wiley   +1 more source

International Evidence on the Relationship Between ESG Decoupling and Earnings Quality

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the association between environmental, social, and governance (ESG) decoupling and earnings quality (EQ) using an international sample of firms over the period 2005–2024. ESG decoupling refers to the misalignment between firms' ESG disclosure and ESG performance. The results show that ESG decoupling is negatively associated
Sally Ahmed   +2 more
wiley   +1 more source

Do Financial Analysts Penalize Excessive Growth? Evidence From IPOs

open access: yesStrategic Change, EarlyView.
ABSTRACT This paper investigates the impact of growth rates on analyst recommendations for European firms that underwent an IPO between 2015 and 2020. Drawing from signaling theory, which posits that IPO firms emit signals to the market through their growth rates, we explore how growth in employment and sales influences analysts, who play a key role as
Hassan Raza Kazmi, Vivien Lefebvre
wiley   +1 more source

Reconciliation of Receivables and Payables

open access: yesEkonomski Vjesnik, 2013
One of the basic accounting requirements, as an achievement of application of accounting standards, is to report assets on the balance sheet at fair value.
Marina Proklin
doaj  

MANAGEMENT OF CURRENT ASSETS IN THE AGRI-FOOD SECTOR: ANALYSIS BASED ON THE STUDY CARRIED OUT WITHIN SRL “RIST” [PDF]

open access: yesEconomica
The organization of the production pro- cess (cultivation) of products requires the avai- lability of appropriate resources: material, labour and financial ones.
Dumitru TRACH, Aurelia LITVIN
doaj   +1 more source

Nonprofit Governance and Financial Stability: A Study of Government‐Funded Social Services

open access: yesNonprofit Management and Leadership, EarlyView.
ABSTRACT Nonprofit social service providers are essential in delivering vital services, often with public funding. This study adopts a contingency perspective to explore the relationship between organizational governance and financial stability in publicly funded nonprofit organizations. We use a combination of comparative multilevel analysis (CMA) and
Florentine Maier   +4 more
wiley   +1 more source

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