تصفح حسب المؤلف "Ousama, A. A."
السجلات المعروضة 1 -- 2 من 2
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A longitudinal analysis of firm expected market value, environmental, social and governance disclosure
( Inderscience Publishers , 2023 , Article)Environmental, social and governance (ESG) information has increased significantly in recent decades due to the interest in sustainable reporting. This paper examines the impact of ESG disclosure on firm expected market ... -
The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context
( Elsevier , 2020 , Article)This study investigates the aptitudes of the cash-based and accrual-based accounting data for predicting future cash flows from operations in the French context. In addition, our paper aims to investigate the effect of the ...
