Results 31 to 40 of about 14,168 (197)

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

WACC y oportunidades de inversión

Pensamiento Crítico, 2014
Considerando que los grandes proyectos de inversión de una empresa se financian con un porcentaje de recursos propios y otro porcentaje con recursos de terceros vía deudas, surgió la inquietud de analizar en el período de 1999 al 2010 si una empresa ...
Raimundo Renaun Pacheco Mexzon
doaj   +1 more source

Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte, Ewald Aschauer, Helmut Pernsteiner   +2 more
wiley   +1 more source

Determinants of Weighted Average Cost of Companies Using Non-Financial Reporting Initiatives in Pakistan

SAGE Open
In recent years, the global business landscpae has witnessed a paradigm shift toward sustainable and responsible corporate practices. This transition has been particulalrly pronounced in the energy sector where companies are increasingly recongzing the ...
Danial Zahid Shafique, Muhammad Asif, Arif Hussain, Muhammad Khan, Khusniddin Fakhriddinovich Uktamov, Mamdouh Abdulaziz Saleh Al-Faryan   +5 more
doaj   +1 more source

ANALISIS KINERJA KEUANGAN PERUSAHAAN PT.INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK

Riset Akuntansi, 2022
It is important to assess the company's financial performance to assist management and investors in making decisions. One method to analyze the company's financial performance assessment is using the Economic Value Added (EVA) analysis method.
Erny Setyowati, Sri Dwiningsih, Ike Ratnasari   +2 more
doaj   +1 more source

Does Carbon Intensity Affect the Cost of Equity? An Empirical Study From Mexico

Sustainable Development, EarlyView.
ABSTRACT Climate change poses significant risks for companies, particularly in emerging countries like Mexico, where sustainability perceptions are evolving. This study analyzes how carbon emissions affect the cost of equity capital (CoE) for Mexican firms.
Guillermo Pérez‐Elizundia, Ricardo Cristhian Morales Pelagio, Jesús F. Lampón   +2 more
wiley   +1 more source

Особенности метода дисконтирования свободных денежных потоков по средневзвешенной стоимости капитала в наукоемких отраслях [PDF]

, 2011
В статье изложены основные преимущества и недостатки использования метода дисконтирования свободных денежных потоков по средневзвешенной стоимости капитала в наукоемких отраслях.In the article advantages and disadvantages of a method of discounting by ...
Мощицкая, Т. А.
core  

Do tax havens affect the usage of share buybacks schemes?

Annals of Public and Cooperative Economics, EarlyView.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source

Islamic and Traditional Corporate Finance: a Comparative Study on WACC

European Journal of Islamic Finance, 2016
The paper represents a first exploratory study based on the comparison between the Weighted Average Cost of Capital (WACC) of a sample of companies listed on Malaysian Stock Exchange, classified and shared according to the principles of Islamic finance ...
Nicola Miglietta, Enrico Battisti
doaj   +1 more source

The role of the discount rate in tendering highway concessions under the LPVR approach. [PDF]

, 2010
Flexible-term highway concessions are becoming quite popular around the world as a means of mitigating the traffic risk ultimately allocated to the concessionaire.
Aghion, Aschauer, Baeza, Benavides, Brealey, Engel, Engel, Flyvbjerg, Foice, Guasch, José Manuel Vassallo, Lemos, Nombela, Sharpe, Vassallo, Vassallo, Vassallo   +16 more
core   +2 more sources