Methodological Approach to the Organization of Monitoring of Cash Flow Volatility
Финансы: теория и практика, 2021 The study presents the author’s approach to monitoring the volatility of cash flows. The relevance of the study is due to the fact that a high increase in volatility can have a negative impact on the stability of individual economic entities; therefore ...
A. V. Larionov
doaj +3 more sources
Enterprise system implementation and cash flow volatility
Contemporary Accounting Research, 2023 AbstractThis study investigates the financial and operational implications of enterprise systems (ESs) in corporate risk management. Using matched difference‐in‐differences analyses based on ES implementation events, we document a significant reduction in the volatility of operating cash flows following ES implementations.
Morton Pincus, Alfred Liu, Sean Xin Xu
exaly +2 more sources
The relationship between cash flow volatility and cash flow sensitivity of cash with dividend policy in Tehran stock exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2014 Dividend Policy and its major factors are one of the most important matters in financial literature that have been widely investigated. The authors have mentioned some of the firm features that have a positive impact on dividend policy.
Yahya Kamyabi +2 more
doaj +2 more sources
Cash Flow Volatility and Corporate Investment [PDF]
, 2014 I examine the effect of cash holdings on the relationship between cash flow volatility and corporate investment. My results call into question the long-assumed negative association between cash flow volatility and corporate investment. Using an expanded dataset of U.S.
Cohen, Shira
openaire +3 more sources
Financial statement comparability, cash flow volatility, capital expenditure: are they related to cash holding? [PDF]
Gestão & ProduçãoThis study examines the relationship between financial statement comparability, cash flow volatility, and capital expenditure on cash holding in Indonesia, a developing country with weak investor protection and high agency costs.
Tessa Vanina Soetanto, Adelina Proboyo
doaj +2 more sources
Cash flow volatility and capital structure in MENA and Africa: the moderating role of fixed assets
Cogent Economics & FinanceThis paper investigates the direct association between cash flow volatility and capital structure (i.e. debt ratio). This study further examines the moderating role of fixed assets on the association between cash flow volatility and capital structure in ...
Abdulrahamn Naser +2 more
doaj +3 more sources
Analisis Cash Flow Volatility, Sales Volatility, Leverage dan Earning Persistence [PDF]
AKRUAL : Jurnal Akuntansi dan Keuangan, 2023 This study aims to analyze the effect of cash flow volatility, sales volatility, and leverage on earning persistence in Consumption sector companies listed on the indonesia stock exchange for the 2017-2020 periode. Samples taken using the purpose sampling method. The type of data used is secondary data sourced from the indonesia stock exchange website.
Humaeroh -, Sunaryo -
openaire +2 more sources
The usefulness of direct cash flow statements under IFRS [PDF]
, 2013 The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards.
Duboisée de Ricquebourg, Alan Jonathan
core +6 more sources
Is investment-cash flow sensitivity caused by agency costs or asymmetric information? Evidence from the UK [PDF]
, 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
Renneboog, Luc D R, Pawlina, G
core +7 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