In essay 1, I investigate the association of place attachment and financial reporting quality. Management characteristics affect a wide range of corporate decisions, including decisions affecting financial reporting quality; however, the influence of managerial place attachment on corporate decision-making has received relatively little attention - even though place attachment is thought to play a significant role in forming individual identity. Place attachment affects the decisions that individuals make with regards to social and environmental policies, lifestyle, and, in the corporate context, firmlevel policies. Because firms hire local CEOs and CFOs five to eight times more often than expected if geography were irrelevant to the matching process, the question of how managerial place attachment affects financial reporting outcomes is an important one. I investigate the effect of managerial place attachment on financial reporting quality in a sample of publicly traded U.S. firms. My findings indicate that firms with place attached CEOs display higher financial reporting quality, indicating a significant caretaking bond between CEO and stakeholders. CFOs, on the other hand, are marginally associated with lower financial reporting quality, indicating that they are more likely than CEOs to extract personal gain when they are local to their firm headquarters. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2020. / FAU Electronic Theses and Dissertations Collection

This masters thesis deals with the determinations of financial synergic effects existence of Czech consolidating companies in the field of production and distribution of electrical and thermal energy. This will be assessed by using the selected financial indicators. The occurrence of a synergistic effect will be assessed by analyzing data from annual reports from the perspective of the parent company and the consolidation group.

The subject of Master’s thesis is to evaluate the financial situation of the company and to suggest strategy of stabilisation and possible expansion of the company. The theoretical part is aimed to describe methods of the financial analysis, indicators and systems of indicators, that will be used in the practical part in the financial analysis. From the results of the financial analysis will be suggested strategy of stabilisation and possible ways to expand company entrepreneurial activities.

This diploma thesis deals with economic performance appraisal of Aeroservis, s.r.o. It analyses the company’s developement in years 2006 – 2009 by the traditional financial indicators and the modern method of economic value added. Based on recognized facts I suggest measures that will help in performance increase of this company.

This diploma thesis deals with economic performance appraisal of ZFP akademie, a. s. It analyses the company’s developement in years 2006 – 2009 by the traditional financial indicators and the modern method of economic value added. Based on recognized facts I suggest measures that will help in performance increase of this company.

This diploma thesis deals with the controlling in Skanska, a.s. More in particular, it focuses on the forming of the financial plan for the years 2014-2018 in this company. The theoretical part delimits the basic terminology connected with controlling and company planning. The analytical part consists of the analysis of the current state of the company. The final part of the thesis comprises the elaborated financial plan for the individual years.

This master´s thesis deals with the evaluation of the financial health of selected company MP ELEKTRONIK TECHNOLOGIE, s. r. o. The thesis is divided into theoretical part, analysis of current situation and own suggestions. Theoretical part represents singly indicators of financial analysis, in the analysis of the current state the indicators are processed and evaluated for selected company in the years 2009 - 2013. In the last part of the thesis are proposed possible solutions to the problems identified in this company.

This master's thesis deals with the evaluation of the financial situation of GDP KORAL Ltd in the years 2011–2015. The theoretical part defines the basic terms and methods that are used in the practical part. The practical part contains external and internal analysis of the company. Based on the results of these analyses are suggested recommendations for the improvement of the financial situation of the company.

Orientador: Timóteo Ramos Queiroz / Resumo: Este trabalho teve por finalidade analisar a dinâmica do capital de giro das empresas do agronegócio pertencentes aos segmentos de Agricultura, Açúcar e Álcool, e Carnes e Derivados, listadas na Brasil, Bolsa e Balcão (B3) frente a crise econômica brasileira de 2015. Para o cumprimento do objetivo a que este projeto se propôs, foi realizada uma análise das demonstrações financeiras referentes ao período de 2011/2018 das 14 empresas pertencentes aos segmentos citados. Tal análise teve como base a utilização do Modelo Fleuriet, ou ainda denominado como Modelo Dinâmico de Análise Financeira. A metodologia utilizada contou com uma abordagem quantitativa de caráter descritivo. Para cumprir com a finalidade proposta neste trabalho, foi realizada uma Análise de Conglomerados por meio do Método Hierárquico Aglomerativo de Ward, em seguida foram efetuados Testes de Hipóteses para Média das Diferenças a partir da técnica estatística Teste de Wilcoxon. Os resultados apontaram para uma mudança não universal na forma de associação das empresas. Desse modo, foi possível inferir, ceteris paribus, que a crise econômica brasileira influenciou na forma de associação das empresas analisadas, devido às variações positivas e negativas no saldo de tesouraria. Enquanto as organizações Biosev, Excelsior e SLC Agrícola passaram a integrar o primeiro cluster durante o período que compreendia a crise financeira, por conta da evolução nos seus respectivos saldos de tesouraria; as empresas Pomifrutas e T... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The purpose of this paper was to analyze the working capital dynamics of agribusiness companies belonging to the Agriculture, Sugar and Alcohol, and Meat and Derivatives segments, listed in Brazil, Bolsa e Balcão (B3) in the face of the 2015 Brazilian economic crisis. In order to achieve the objective of this project, an analysis was made of the financial statements for the 2011/2018 period of the 14 companies belonging to the mentioned segments. Such analysis was based on the use of the Fleuriet Model, or even referred to as the Dynamic Financial Analysis Model. The methodology used had a quantitative approach of descriptive character. To fulfill the purpose proposed in this work, a Cluster Analysis was performed using Ward's Agglomerative Hierarchical Method, then Hypothesis Tests for Differences Mean were performed using the Wilcoxon Test statistical technique. The results pointed to a non-universal change in the way companies associate. Thus, it was possible to infer, ceteris paribus, that the Brazilian economic crisis influenced the form of association of the companies analyzed, due to positive and negative variations in the cash balance. While the organizations Biosev, Excelsior and SLC Agrícola joined the first cluster during the financial crisis period, due to the evolution in their respective cash balances; Pomifrutas and Terra Santa companies showed a worsening in the average of the amounts related to this variable. / Mestre

Thesis (Ph. D. Commerce (Business Management)) -- University of Limpopo, 2021 / The current work assessed the link between environmental sustainability commitment and financial performance of firms listed on the Johannesburg Stock Exchange (JSE). Broadly, the researcher aimed to establish whether environmental sustainability commitment as measured by energy efficiency, water efficiency, waste management, carbon emission reduction, material efficiency, green products and services innovation, environmental compliance and stakeholder engagement do affect financial performance. Furthermore, the study tested the moderation effect of industry type on the link between environmental sustainability commitment and financial performance. The study was quantitative in nature with a case study research design. The longitudinal design was adopted where the researcher collected panel data from 2011-2018. The population of the study included all firms listed on the JSE Responsible Investment Index in South Africa. The sample constituted of 32 firms listed on the FTSE/JSE Responsible Investment Index in South Africa. The researcher employed panel regression analysis model to analyse the data. Specifically, the Feasible Generalised Least Squares regression model was utilised in this study. Financial performance was treated as the dependant variable and was measured using return on equity (ROE), return on assets (ROA), earnings per share (EPS), share price and Tobin’s q. The independent variables of the study included components of environmental sustainability; energy efficiency, water efficiency, waste management, carbon emission reduction, material efficiency, green products and services innovation, environmental compliance and stakeholder engagement. Control variables such as firm size and liquidity were used in the study. Mixed findings emerged from the statistical tests. The findings on the relationship between energy efficiency and financial performance suggested that energy efficiency has no significant effect on financial performance as measured by ROE, ROA and Tobin’s Q. Conversely, a significant and negative link was established when energy efficiency was tested against EPS and share price. A significant positive relationship was established between water efficiency and EPS as well as share price. The results further revealed that being water efficient may not significantly affect financial performance when ROE, ROA and Tobin’s Q are used. The results showed no significant relationship between waste management and all dependent variables. The findings indicated that carbon emission reduction was positively and significantly related to EPS and share price. Nevertheless, it was discovered that the nexus between carbon emission reduction and measures of financial performance such as ROE, ROA and Tobin’s Q was positive but insignificant. In terms of material efficiency and financial performance, the findings indicated that material efficiency had an insignificant effect on ROE, ROA, share price and Tobin’s Q. Nevertheless, a significant and negative relationship was established between material efficiency and EPS. Considering green products and services innovation and performance, the findings established a significant negative relationship between green products and services innovation and share price. However, the results further indicated that the link between green products and services innovation and ROE, ROA, EPS as well as Tobin’s Q was insiginificant. The findings exhibited that environmental compliance was negatively related to ROE and Tobin’s Q yet positively related to EPS and share price. An insignificant relationship was established between environmental compliance and ROA. Stakeholder engagement was found to be positively related to EPS. It was also found that the effect of environmental sustainability commitment on financial performance did not differ based on the industry type. The findings rather showed that firms within each industry had specific environmental sustainability commitment and financial performance combinations which were unique to that industry. It was also found that industry type significantly moderates the relationship between environmental sustainability commitment and financial performance. It was concluded that firms can enhance their financial performance from environmental investments which are unique to certain industries as determined by key stakeholders in that sector. Recommendations were made to different stakeholders such as the government, corporate managers and organisations which provide environmental reporting guidelines to play an active role in promoting environmental sustainability commitment among firms. Keywords: environmental sustainability commitment; financial performance; firms; sustainable development; Johannesburg Stock Exchange; South Africa