Results 91 to 100 of about 70,088 (310)

PERBANDINGAN KEAKURATAN LABA PERMANEN, LABA AGREGAT, DAN ARUS KAS OPERASI UNTUK MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN

open access: yesJournal of Accounting and Investment, 2016
The goal of this research is to compare the accuracy of three prediction models which are permanent earnings, aggregate earnings and operational cash flow in prediction future operational cash flow.
Einde Evana, Silvia Thiono
doaj  

The effect of earning information, cash flow components, and financing decision on stock returns: empirical evidence on Indonesia stock exchange

open access: yesJournal of Economics, Business & Accountancy Ventura, 2019
Trading, Service, and Investment sectors show an essential role in the national economy, and they have grown significantly during the past years. They have created many job opportunities in both the formal sector and the non-formal sector.
Mia Kasmiati, Perdana Wahyu Santosa
doaj   +1 more source

The Cash Flow Model with Float: A New Approach to Deal with Valuation and Agency Problems. [PDF]

open access: yes
In this paper we introduce a cash flow model with float to manage core issues in Corporate Finance. The float actually removes current hindrances pervading the standard cash flow model.
Rodolfo Apreda
core  

Environmental, Social, and Governance Factors as Tools for Improving Market Efficiency: A Study on Equity Misvaluation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang   +5 more
wiley   +1 more source

Further Evidence on Empirical Relationships between Earnings and Cash Flows [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2006
This paper  provides  evidence  on  relationships  between earnings and cash flow measures for the firms accepted in Tehran Stock Exchange (TSE) over a sample of 83 firms during the period of 1376- 1385. In so doing, we examine the external validity of a
Mohammad Arabmazar Yazdi   +1 more
doaj  

CASH-FLOW REPORTING BETWEEN POTENTIAL CREATIVE ACCOUNTING TECHNIQUES AND HEDGING OPPORTUNITIES CASE STUDY ROMANIA [PDF]

open access: yes
We have studied the cash flow reporting issues in Romania, trying to establish if there isan interest in using creative accounting techniques in order to manipulate cash flow reporting.Another issue of our research is focused on the possibility of using ...
Dumitru Matis   +2 more
core  

Analysis of purchasing activity with discounted cash flow inventory models ----- It's title in Hungarian: Beszerzési tevékenység elemzése diszkontált pénzáramlású készletmodellel [PDF]

open access: yes, 2010
Absztrakt: A klasszikus tételnagyság probléma két fontosabb készletezési költséget ragad meg: rendelési és készlettartási költségek. Ebben a dolgozatban a vállalatok készpénz áramlásának a beszerzési tevékenységre gyakorolt hatását vizsgáljuk. Ebben az
Dobos, Imre, Vörösmarty, Gyöngyi
core  

Climate Change Mitigation Takes the Lead: EU Taxonomy‐Aligned and Eligible Activities in Relation to Debt Financing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato   +3 more
wiley   +1 more source

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