Results 101 to 110 of about 367,823 (304)
KEMAMPUAN AKRUAL DALAM MEMPREDIKSI ARUS KAS MASA DEPAN: BUKTI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]
, 2018 The aim of this research is to examine the ability of accrual in predicting companies future cash flow. The term of accrual refers to accounts in the financial statement which are recorded by accrual basis. The accounts are components in the cash flow
JULIARTO, Agung, PUTRI, Dinda Fidela
core
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
Pengaruh Pendidikan, Pengalaman, dan Faktor Sosial terhadap Pemanfaatan Informasi Laporan Arus Kas (Studi Empiris pada Instansi Pemerintah di Jawa Tengah) [PDF]
, 2014 This study aims to analyze the influence of education, experience, and social factors to use of information of Cash Flow Statement. To full fill of information needs for the user, the government provide financial statement as a planning, controling ...
Pratiwi, W. R. (Winda) +1 more
core
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Cash Flow disaggregation and the Prediction of Future Earnings [PDF]
مطالعات تجربی حسابداری مالی, 2010 According to the Iranian Accounting Standard No. 2, alternative use of both direct and indirect methods of reporting cash flows from operating activities is allowed. In practice, despite all persuasive and encouraging measures favoring the direct method,
M. Gh. Osmani, M. H Namdar
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore +2 more
wiley +1 more source
Cash flow statement and financial decision-making in insurance companies [PDF]
Bankarstvo, 2018 Cash management is of great importance for the successful operation of insurance companies, and the amount of cash is affected by many management decisions.
Knežević Snežana +1 more
doaj
Pengaruh Earnings, Operating Cash Flow Dan Asset Growth Terhadap Stock Return Perusahaan Yang Terdaftar Pada Indeks Lq 45 Untuk Periode 2009-2011 [PDF]
, 2013 The objective of this research is to test the impact of earnings, operatingcash flow and asset growth to firm's stock return which listed in LQ 45index in Indonesian for 2009-2011.
Tan, Y. (Yuliawati), Yulius, Y. (Yulius)
core
Business Strategy and the Environment, EarlyView.ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley +1 more source
Jurnal Akuntansi dan Auditing Indonesia, 2009 The objectives of the research are to analyze the information content of quarterly accounting variable, market variable, and operation cash flow toward bid-ask spread as well as to analyze the differences of information content between accounting ...
Tumirin Tumirin
doaj