Results 11 to 20 of about 547,522 (312)

Value of cash and accounting conservatism: The role of audit quality and firm growth

Cogent Economics & 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, Yasin Fattahi, Ramazan Hasani, Hamed Sadeqi   +3 more
doaj   +1 more source

Relevance of Earnings Value, Book Value, and Operating Cash Flow in Manufacturing Companies in Indonesia

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, Ietje Nazaruddin, Resti Yulistia M, Arie Frinola Minovia   +3 more
doaj   +1 more source

The relationship between the accounting sustainable growth rate and the cash flow sustainable growth rate

South African Journal of Business Management, 1999
The accounting sustainable growth rate is used by financial managers and bankers to determine possible financing needs and investment opportunities for companies.
J. H. Burger, W. D. Hamman
doaj   +1 more source

Implementasi Program Kemitraan Masyarakat Melalui Sosialisasi Standar Laporan Keuangan, Pengendalian Kas dan Akses Pendanaan di Kumala Bali Aksesoris

Jurnal Pengabdian UNDIKMA, 2022
This service aims to able to improve the partner's knowledge and skills in the accounting recording process based on SAK EMKM, the application of cash inflows and cash outflows along with making supporting documents, as well as increasing information on
Ni Luh Putu Mita Miati, Putu Gede Wisnu Permana Kawisana, I Gusti Ayu Athina Wulandari   +2 more
doaj   +1 more source

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 Thanh Nguyen, Khuong Vinh Nguyen
doaj   +1 more source

Ranking of companies in generating operating cash flows based on data envelopment analysis [PDF]

International Journal of Research in Industrial Engineering, 2023
The purpose of this research is to evaluate and rank the efficiency of pharmaceutical companies in creating operational cash flows in line with the objectives of financial reporting.
Leila Negahban, Bahman Banimahd, Seyed Hosseini, Azam Shokri Cheshmeh Sabzi   +3 more
doaj   +1 more source

Accounting method choice and market valuation in the extractive industries

Cogent Economics & Finance, 2017
For more than 40 years, oil and gas companies have been able to choose between two competing methods for accounting for exploration activities. The implication is that two otherwise identical companies can report substantially different earnings ...
Bård Misund
doaj   +1 more source

INVESTIGATING CASH FLOW VOLATILITY AND CASH HOLDINGS ACROSS ACCOUNTING REGIMES

Akuntansi Dewantara
This research investigates the relationship between cash flow volatility and corporate cash holdings across different accounting regimes. Utilizing a qualitative approach and theoretical models based on information asymmetry, the study explores ...
Putu Putri Prawitasari
doaj   +1 more source

DAMPAK PEMODERASIAN KOMPONEN ARUS KAS TERHADAP HUBUNGAN LABA AKUNTANSI DENGAN RETURN SAHAM

Jurnal Ekonomi Modernisasi, 2012
Accurate information regarding listed companies is crucial to minimize investment risk. This research aims to examine the effect of accounting income on stock return, and the effect of cash flow from operation, cash flow from investment, and cash flow ...
Hendy Hermawan
doaj   +1 more source