Results 271 to 280 of about 1,938,470 (346)

On Earnings and Cash Flows as Predictors of Future Cash Flows

Social Science Research Network, 2021
Do accruals-based earnings provide better information about future operating cash flows than do operating cash flows themselves, as predicted by the Financial Accounting Standards Board's conceptual framework (FASB, 1978}?
R. Ball, Valeri V. Nikolaev
semanticscholar   +1 more source

More cash•••

Nursing Standard, 1988
Health Secretary, Kenneth Clarke, has pledged an extra £138.5 million to help cover the cost of the nurses' pay award.
openaire   +2 more sources

Cash! Cash! Cash! King Solomon’s Mine

1992
Few business people would be prepared to go as far as Mr Peter Verstage, managing director of London-based Mekvale Envelopes, who bought a wheel clamp to immobilise the car of a slow paying customer (Financial Times, 11 February 1991).
openaire   +1 more source

Climate Change Exposure and Firm Cash Holdings

, 2021
Using firm-level climate change exposure data, we show that firms significantly increase their cash holdings in response to increases in climate changes.
Yuna Heo
semanticscholar   +1 more source

Measuring Cash‐to‐Cash Performance

The International Journal of Logistics Management, 2003
The cash‐to‐cash (C2C) metric has evolved as one of the first measurements bridging across the firm. Therefore, it is important for managers to understand how the C2C metric is calculated, as well as how a company should compare in its C2C performance. In this paper, we define C2C and how to calculate it. Then, we provide an analysis and summary of C2C
M. Theodore Farris, Paul D. Hutchison
openaire   +1 more source

Cash thresholds, cash expenditure and tax evasion

Fiscal Studies, 2022
AbstractUsing data for Italy, I show that cash thresholds that forbid the use of cash for big transactions are effective tools to reduce cash income and cash circulation. Less cash income, in turn, hinders tax evasion. I present an estimate of the increase in tax revenue implied by the empirically estimated reduction of cash income determined by the ...
openaire   +2 more sources

Corporate Governance and Cash Holdings: Evidence from Worldwide Board Reforms

Journal of Corporate Finance, 2020
Using staggered board reforms as a quasi-natural experiment and a difference-in-differences approach, this study examines the impact of corporate governance on cash holdings in 41 countries.
Ruiyuan Chen, O. Guedhami, Yang Yang, Gulnara R. Zaynutdinova, Ph.D.   +3 more
semanticscholar   +1 more source

Preference Ordering Cash, Near Cash, and Electronic Cash

Journal of Organizational Computing and Electronic Commerce, 2002
In this research, I surveyed merchant and customer preferences for cash, near cash, and electronic cash (e-cash). E-cash promises new but untested advantages in security, portability, and privacy. In this research, I conducted a large survey of e-cash acceptance by customers and retail merchants to provide 3 preference orderings for cash, near cash ...
openaire   +1 more source

The Brazilian cash transfer program (Bolsa Família): A tool for reducing inequalities and achieving social rights in Brazil

Global Public Health, 2020
Conditional cash transfer programs are strategies used by countries over the past two decades, and they play a key role in reducing income inequalities and expanding access to basic services such as health and education.
José Anael Neves, F. A. G. D. Vasconcelos, Mick Lennon Machado, E. Recine, G. Garcia, Maria AngÚlica de Tavares Medeiros   +5 more
semanticscholar   +1 more source

Cash and Cash Management Aspects

2012
Financial management of working capital and short-term obligations is required, inter alia, to enable the company to determine essential, optimal volument net working capital. Elementary positions include working capital, as is known, the assets or cash, short-term investments in securities, trade receivables and various forms of stock, while the short-
Milijkovic, Ivan, Dordevic, Predrag, Savic, Marija, Milijkovic, Ivan, Dordevic, Predrag, Savic, Marija   +5 more
openaire   +1 more source