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Mapping ESG, green finance, and sustainable financial performance research : trends, challenges, and prospects

Ms, Eka Indriyani; Alam, Syamsu; Munir, Abdul Razak - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015616925

Government arrears and corporate policies : lessons from a natural experiment

Abad, José M.; Bermejo, Vicente J.; Cuñat, Vicente; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611089

Managing the components of working capital in terms of economic recession : a synergistic effect on the financial and economic standing of a company

Iershova, Natalia Y.; Portna, Oksana V.; Mahdysiuk, … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614233

Personal financial planning and the propensity of central bank digital currency adoption

El Kalak, Izidin; Nourallah, Mustafa; Timmerman, Inga - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592810

Influence of company's tax exposure as capital structure decision on financial performance of state-owned sugar manufacturing corporation projects in Western Kenya

Kawour, Mathew Elijah; Rambo, Charles Mallans; Odundo, … - 2026

This study examined how a company's tax exposure, conceptualized as a capital structure decision factor, influences the financial performance of state-owned sugar manufacturing corporations in Western Kenya. Grounded in Modigliani and Miller's capital structure model and drawing on trade-off,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626433

Quasi-indexers' ownership and capital budgeting efficiency of firms

Zhang, Xiaowen - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641311

Corporate finance in the theory of innovative enterprise

Lazonick, William - 2026

In my research on innovative enterprise and sustainable prosperity, I use the "theory of innovative enterprise" to examine how modes of corporate finance-founder investments, private placements, initial public offerings, retained earnings, secondary stock issues, employee stock options,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644052

False reality bias in treasury management

Reyes Marín, Óscar De los; Paz Gil, Iria; … - 2026

This study examines the False Reality Bias in treasury management, a cognitive distortion through which small and medium-sized enterprises (SMEs) infer financial stability from salient bank balances while overlooking pending obligations and cash-flow timing. Using a firm-level dataset of 50...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644196

Trends in capital structure : a bibliometric analysis to support the construction of decision-support methodologies

Passos, José Matheus Ferreira Gomes dos; Fonseca, … - 2026

This paper presents a bibliometric analysis and literature review of methodologies for optimal capital structure decision making, focusing on research published between 2000 and 2024. This study reviews current research, identifies gaps, and outlines a plan to support with financial decisions. A...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644227

An assessment of liquidity, profitability and working capital management strategy in Polish manufacturing companies in the pressure-casting industry during the crisis

Zimon, Grzegorz; Habib, Ahmed Mohamed; Tarighi, Hossein; … - 2026

This study assesses liquidity, profitability, and working capital management (WCM) strategy in Polish manufacturing companies in the pressure-casting industry, drawing on evidence from the pre-COVID-19, COVID-19, and Russia-Ukraine war periods. Using panel data from 19 companies representing 90%...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015656268

Current trends for robo-advisors

Dias, Fabio Silva - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651176

Seasonal variation in cash flows and the timing role of accruals

Kapons, Martin; Veenman, David - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651921

ESG performance and financial performance : an overview

Siyahhan, Baran; Loucou, Marie-Renée - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651966

Dynamics of financial decisions for 21st-century economic environments : the link between business performance, inclusion, and financial literacy of entrepreneurs in Latin America

Chuquimia-Rivero, Wladimir; García-Salirrosas, … - 2026

Entrepreneurs represent a key piece in the generation of jobs and contribution to the economy through the performance of their businesses. Taking into account that literacy and financial inclusion constitute a business facilitator for the development of businesses, this study was based on...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652370

Capital structure decisions and business excellence : benchmarking financial performance in Vietnamese listed companies

Nguyen Duy Hung; Tuan Anh Truong - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015632744

The impact of internationalisation through export growth on debt financing in construction firms : evidence from the Americas

Bogołębska, Justyna; Gostkowska-Drzewicka, Magdalena; … - 2026

Objective: This study investigates the impact of internationalisation on the indebtedness of construction companies in the Americas. We measured internationalisation as the share of exports in total revenues, reflecting a firm's engagement in cross-border sales. Research Design & Methods: The...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015636927

Unraveling the influence of ESG performance on working capital management : an empirical analysis of a global panel dataset

Yilmaz, Ilker - 2026

This study investigates the impact of environmental, social, and governance (ESG) practices on working capital management (WCM) with a global sample of nonfinancial firms from 2004 to 2023. We hypothesize that ESG performance has a positive impact on WCM. Using a sample of 8350 firms in 73...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015664920

The effect of financial mismatch on corporate ESG performance : evidence from Chinese A-share companies

Li, Xiaoli; Heng, Wenxin; Zeng, Hangyu; Xian, Chengyi - 2025

This study examines the effect of financial mismatch on corporate ESG performance in the context of China's developmental strategy and its dual-carbon goals. Using panel data for Chinese A-share firms spanning 2009-2023 and employing fixed-effects regression models, we find that financial...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015584376

The impact of climate risk on corporate financialization : based on empirical evidence of Chinese A-share listed companies

Lu, Hongjian; Tang, Jingjing; Song, Zhengge - 2025

Climate risk, as a significant factor affecting human sustainable development, has emerged as a focal topic of concern for governments and all sectors of society. Using a dataset from China's Shanghai and Shenzhen A-share markets spanning 2007 to 2019, this study empirically examines how climate...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015584380

Linking SDGs to corporate financial performance : insights from fsQCA analysis of prosperity-related SDGs and market capitalization

López, Belén; Gómez-Olmedo, Ana M.; … - 2025

This study examines the relationship between corporate financial performance and the implementation of Sustainable Development Goals (SDGs), with a focus on prosperity-related SDGs. Using fuzzy-set Qualitative Comparative Analysis (fsQCA), the research analyzes a sample of 26 companies to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015548956

Detecting corporate ESG performance : the role of ESG materiality in corporate financial performance and risks

Yang, Sharon S.; Huang, Jr-Wei; Chen, Hong-Yi; Tsay, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372590

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Detecting Corporate ESG Performance : The Role of ESG Materiality in Corporate Financial Performance and Risks

Yang, Sharon S.; Huang, Jr-Wei; Chen, Hong-Yi - 2022

Book / Working Paper

CEO turnover and financial policy transfer

Kim, Daniel Sungyeon; Ahn, Kwangwon; Jang, Hanwool; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374364

Financial education mandates and financial wellbeing of young adults : examining financial capability factors as mediators

Fan, Lu; Zeng, Yingying - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374642

Financial performance analysis of companies in the stock exchange Istanbul tourism index

Tutar, Hasan; Ay, Gamze; Şahin, Mehmet - 2025

This study aimed to evaluate the financial performance of tourism companies listed on the Borsa Istanbul Stock Exchange (BIST) using a multi-criteria decision-making method called the Range of Values (ROV) technique. This approach was chosen because it allows multiple financial indicators to be...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376326

Board gender diversity and risk management in corporate financing : a study on debt structure and financial decision-making

Askarany, Davood; Jafari, Soleil; Pouryousof, Azam; … - 2025

This study examines the role of board gender diversity in shaping cor‑ porate financial decisions, particularly in terms of debt structure and risk management. Focusing on the Tehran Stock Exchange, it explores how female representation on boards influences long‑term and short‑term...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331233

Sustainability strategy and financial performance in the insurance company

Sylos Labini, Stefania; Di Biase, Pasquale; D'Apolito, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331636

Can accounts receivable factoring restrain corporate financialization? : evidence from China

Chen, Lirong; Long, Yuxuan; Tang, Xuemei; Wang, Jiani - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331801

Generational differences in financial well-being : understanding financial knowledge, skill, and behavior

Fan, Lu; Henager, Robin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333798

The impact of CEO narcissism on corporate financialization

Wang, Linan; Li, Rixin; Zhao, Ruotong - 2025

This paper empirically examines the impact of CEO narcissism on corporate financialization using Shanghai and Shenzhen A-share listed companies from 2009-2022. The results find that CEO narcissism leads to corporate financialization, and the promotion is more significant in lower cash flow,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338299

A granular look into firms' cash portfolios

Yook, Youngsuk - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339665

Earnings management by acquiring firms in cash mergers

Malikov, Kamran T.; Zalata, Alaa Mansour - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015195300

Wartime financial control and allocation of capital : the case of Japan during world war II

Okazaki, Tetsuji - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358753

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Wartime financial control and allocation of capital : the case of Japan during World War II

Okazaki, Tetsuji - 2025

Book / Working Paper

Special Issue "financial analysis, corporate finance and risk management"

Santos, Eulália; Oliveira, Margarida Freitas - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358939

Can digital transformation help alleviate corporate financial redundancy?

Lu, Meiling; Han, Qingchi; Hao, Qingmin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015326696

A database of chief financial officer turnover and dismissal in S&P 1500 firms, 2000-2022

Zhang, Ziheng; Mount, Matt; Zhang, Stephen X. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015386970

Sustainability-linked finance : bridging nature disclosure gaps in Southeast Asia

Resendiz, Jose L.; Ranger, Nicola; Sulaeman, Johan; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015417560

Green bond issuance and corporate environmental and financial performance : a meta-analysis

Khan, Muhammad Arif; Vismara, Silvio - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463550

Managerial short-termism, ESG performance, and corporate financial Fraud : a heterogeneity analysis based on corporate ownership

Wang, Yan; Liu, Shen - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466448

Does ERP implementation lower corporate financing costs? : a dual perspective from risk management and value creation

Zhang, Juanjuan; Zhou, Song; Ma, Fuhui - 2025

This study examines the impacts of Enterprise Resource Planning (ERP) systems on financing costs from the dual perspectives of risk management and relative value creation based on corporate value maximization objectives. Data were manually collected from the listed companies in China. It is...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467354

Inverted U-shaped impact of financialization on private enterprise business performance : capital structure threshold effect

Hong, Hua; Bao, Surina; Kang, Xiaohong - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015470135

Machine learning-driven insights for business innovation : analyzing financial performance in Vietnam's emerging economy 2010-2024

Pham Hieu; Tran Le Thuy Hang; Doan Huynh Thu Hoai; … - 2025

This paper examines the impact of Vietnam's emerging market conditions on financial performance forecasting for listed firms, where stock market capitalization reached 56% of Gross Domestic Product (GDP) in 2023. Using a sample of 551 firms across eight industries over the period 2010–2024, we...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015472120

Daily consumption smoothing? : new evidence from a payment diary

Gilyard, Shaun; Schuh, Scott - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015473988

The cost of capital calculation in the project finance settings

Mielcarz, Paweł; Osiichuk, Dmytro; Struciński, Adrian - 2025

The paper aims at elucidating and solving the methodological problems around the estimation of the cost of capital in the project finance settings. By convention, capital budgeting analysts evaluate project finance ventures using the free cash flow for equity (FCFE) method, whereby cash flows,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015447054

The economics of capital allocation in firms : evidence from internal capital markets

Hoang, Daniel; Gatzer, Sebastian; Ruckes, Martin E. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015447377

Defining current and expected financial constraints using AI : reinterpreting the cash flow sensitivity of cash

Cho, Rachel; Görtz, Christoph; McGowan, Danny; … - 2025

We propose a new approach to identify firm-level financial constraints by applying artificial intelligence to text of 10-K filings by U.S. public firms from 1993 to 2021. Leveraging transformer-based natural language processing, our model captures contextual and semantic nuances often missed by...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015448013

Supply chain finance and performance : a bibliometric and content analysis

Akurugu Apike, Isaac; Agana, Joseph Akadeagre; Mireku, Kwame - 2025

Supply chain finance (SCF) is a cutting-edge method for optimizing financial flows in supply chains that has piqued the interest of both academics and businesses. This study examines the literature on the drivers of SCF, as well as the mediators, moderators and theories used in the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015449033

The effect of inflation on activity ratios : evidence from Borsa İstanbul

Ağırman, Ensar; Barakalı, Osman Can; Ertaş, Fatih … - 2025

The financial ratios of enterprises are affected by both micro and macro factors. Macroeconomic changes in the current economy affect the financial performance of the firms. Inflation is one of the most crucial variables in any economy today. The financial ratios calculated and projected by the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015449671