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Accounting Comparability and Cash Holdings in Vietnam
International Journal of Financial Studies, 2021 The management of cash requires careful considerations to allow firms to benefit from proper resource allocations while mitigating agency issues. Accounting comparability can play an important role in tackling information asymmetry and agency cost, thus ...
Liem Nguyen, Nguyen Vinh Khuong
exaly +3 more sources
Value of cash and accounting conservatism: The role of audit quality and firm growth
Cogent Economics and Finance, 2020 The primary aim of the present research was to fill the significant gap in the accounting literature, which is widely acknowledged, regarding the association between conservative accounting and the value of cash, particularly in emerging Islamic stock ...
Abbas Ali Daryaei, Yudhvir Seetharam
exaly +2 more sources
The role of operating cash flow and accrual components of earnings in improving the predictive ability of earning [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2021 The prediction of Cash flow is involved in a number of economic decisions, particularly in investment. Previous research conducted in the United States has provided inconsistency in the results of investigating accounting data, cash flow and accrual ...
Shimaa Fathey mohammed metwally
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Application of accrual accounting in Iran municipalities [PDF]
Management Science Letters, 2015 Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or
Ali Eamaeilzade Maghariee +2 more
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Role of Accounting Conservatism and Earnings Quality on Marginal Value of Cash Holdings in Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2015 One of the most important financial decisions of managers is determining the level of cash holdings. Recent studies find that deviation from the optimal level of cash holdings may reduce the market value of company and its performance.
Hamid Ahmadzadeh, Afsaneh Soroushyar
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Methodology of cash flows analysis [PDF]
Ekonomski Signali, 2021 Cash flows are one of the main indicators of liquidity and solvency of the company. In practice, the Statement of cash flows is very often done as "following document" to Balance sheet and Income statement. This is wrong.
Pavlović Miloš +2 more
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Assessment and phenotypic identification of millet germplasm (Setaria italica L.) in Liaoning, China [PDF]
PeerJAims This study evaluated millet germplasms in Liaoning Province to support the collection, preservation and innovation of millet germplasm resources.
Xintong Li +3 more
doaj +2 more sources
Jurnal Ilmiah Bisnis dan Ekonomi Asia, 2021 This study aims to examine the effect of operating cash flow and return on assets on stock returns with accounting profit as a moderating variable. The sample technique used purposive sampling on LQ 45 listed companies (IDX) for the period 2016-2018 ...
Retno Wulandari
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Cash Advance Accounting: Accounting Regulations and Practices
Studies and Scientific Researches: Economics Edition, 2012 It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances.
Aristita Rotila
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Journal of Accounting and Investment, 2022 Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards.
Dwi Fitri Puspa +3 more
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