Results 11 to 20 of about 70,088 (310)
Is Investment-Cash Flow Sensitivity Caused by Agency Costs or Asymmetric Information? Evidence from the UK [PDF]
European Financial Management, 2005 We investigate the investment-cash flow sensitivity of a large sample of the UK listed firms and confirm that investment is strongly cash flow-sensitive. Is this sensitivity a result of agency problems when managers with high discretion overinvest, or of
Grzegorz Pawlina, Luc Renneboog
exaly +2 more sources
Net working capital, cash flow and performance of UK SMEs [PDF]
Review of Accounting and Finance, 2016 Purpose: - This paper aims to examine the influence of cash flow on the relationship between net working capital and firm performance. Design/methodology/approach - The paper uses unbalanced panel data regression analysis on a sample of 6,926 non ...
Godfred Adjapong Afrifa
exaly +2 more sources
Cash Flow Risks, Capital Structure Decisions and Cash Flow Shortfalls [PDF]
مجله توسعه و سرمایه, 2021 Objective: Firstly, this research investigates the relationship between cash volatility and financing decisions and then, investigates the effect of cash flow shortfalls on the relationship between financing through debt and cash flow volatility.
Mojtaba Safipour Afshar +2 more
doaj +1 more source
Journal of Management Small and Medium Enterprises (SME's), 2023 This study aims to determine the effect of Net Profit, Operating Cash Flow (AKO), Investing Cash Flow (AKI), and Financing Cash Flow (AKP) on Stock Prices of the chemical sector listed on the BEI for the 2016-2020 period with a population of 12 ...
Rina Nur Aisyah +2 more
doaj +1 more source
Predicting fraudulent financial statement using cash flow shenanigans
Business: Theory and Practice, 2023 Detection of fraudulent financial stewardship in the cash flow section is an exciting thing and is rarely studied. This research empirically tests the discovery of fraudulent financial statements based on basic cash flow shenanigans.
Tarjo Tarjo +5 more
doaj +1 more source
Pengujian Pola Siklus Arus Kas dalam Memprediksi Kebangkrutan
Jurnal Akuntansi, 2021 The pattern of cash flow from operating, investing, and financing activities of each company is one of the important information for many parties, especially in predicting company performance and the probability of bankruptcy.
Eddy Suranta +3 more
doaj +1 more source
Cash Flow Sensitivities and the Allocation of Internal Cash Flow [PDF]
SSRN Electronic Journal, 2013 We study how firms allocate cash flow by estimating the cash-flow sensitivities of various uses of cash flow. We decompose cash flow into a transitory and a permanent component and focus on the allocation of the transitory component, which by construction contains little information about future growth opportunities.
Chang, Xin +3 more
openaire +4 more sources
Asymmetric Cash Flow Sensitivity of Cash Holdings [PDF]
بررسیهای حسابداری و حسابرسی, 2014 This research documents the asymmetric corporate cashflow sensitivity of cashholdings. Using a sample of 630 firm-years(companies in Tehran Stock Exchange were selected for years 1384 to1390) the corporate reactions to changes in their cash holdings in ...
Sahar Sepasi, Malek Yabloui Khamsaloui
doaj +1 more source
Cash flow disaggregation and prediction of cash flow [PDF]
Journal of Applied Accounting Research, 2017 Purpose The purpose of this paper is to investigate the incremental information content of estimates of cash flow components in predicting future cash flows. Design/methodology/approach The authors examine whether the models incorporating components of operating cash flow from income statements and balance sheets using the direct method are ...
Khansalar, Ehsan, Namazi, Mohammad
openaire +1 more source
ANALYSIS THE ABILITY OF PROFIT AND CASH FLOW INFORMATION IN PREDICTING FUTURE CASH FLOWS
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2020 The purpose of this study is to examine whether earnings information or cash flow information can predict future cash flows in service companies in Indonesia.
Miranti Pangestu
doaj +1 more source