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Revenue Diversification, Capital Budgeting Practices and Financial Sustainability: The Moderating Role of Sustainability Audits

Purpose: This study is anchored on the Resource-Based View and Modern Portfolio theories to investigate the impact of revenue diversification (RD) and capital budgeting practices (CBP) on financial sustainability (FS), moderated by sustainability audits (SA). Design/Methodology: Data were collected...

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Principais autores: Marwa Nyahende Kesanta, Victoria Makuya, Athuman Makona
Formato: Artigo
Idioma:Inglês
Publicado em: Seisense 2026-04-01
coleção:SEISENSE Journal of Management
Assuntos:
Revenue diversification
Capital budgeting
Sustainability audits
Financial sustainability
SACCOS
Acesso em linha:https://journal.seisense.com/jom/article/view/1463
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