Results 21 to 30 of about 91,685 (207)
Earnings Volatility, Cash Flow Volatility, and Informed Trading [PDF]
Journal of Accounting Research, 2008 ABSTRACTI examine whether earnings that are smoother or more volatile than cash flows provide or garble information. Consistent with theories that predict more informed trading when public information is less informative, I find that bid‐ask spreads and the probability of informed trading are higher both when earnings are smoother than cash flows and ...
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Analisis Cash Flow Volatility, Sales Volatility, Leverage dan Earning Persistence
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 -
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Stock Return and Cash Flow Predictability: The Role of Volatility Risk [PDF]
SSRN Electronic Journal, 2012 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Bollerslev, Tim, Xu, Lai, Zhou, Hao
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Conceptual Approaches to the Development of a Cash Flow Classifier
Вестник Российского экономического университета имени Г. В. Плеханова, 2023 Cash flows are a convenient source of operational information for analyzing the state of the economy. Obtaining this information will ensure the use of operational regulatory tools to achieve the goals of economic security. The purpose of the study is to
V. V. Maslennikov, A. V. Larionov
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The Effect of Industry Operating Cash Flow Volatility on Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism [PDF]
مطالعات تجربی حسابداری مالیStock price crash risk, defined as an adverse event, is a pervasive phenomenon at the market level. This implies that theStock price crash risk, defined as an adverse event, is a pervasive phenomenon at the market level.
Sarah Mohsin +2 more
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Sriwijaya International Journal of Dynamic Economics and Business, 2020 Research is aiming at analyzing the influence of operating cycle, cash flow volatility, and audit fee on earnings persistence by studying manufacturing companies listed on Indonesia Stock Exchange (IDX).
Douglas Douglas +2 more
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Dividend Policy and investment: Role of cash flow uncertainty [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2017 The aim of this study was to investigate the relationship between Dividend policy and investment with regard to the role of cash flow uncertainty. Uncertainty in the cash flow in terms of lack of cash flow and cash flow volatility is measured.
محمد مرادی +2 more
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ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2010 This research is aimed to examine and find out empirical evidence of the influence of cash flow volatility, magnitude of accrual, sales volatility, leverage, and operating cycle on earnings persistence.
Zaenal Fanani
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The Impact of Different Audit Quality Measures on Tax Risk Criteria with Emphasis on Horizontal and Vertical agency costs [PDF]
پژوهشهای تجربی حسابداری, 2022 The purpose of this study was to evaluate the impact of different audit quality measures on tax risk. For this purpose, tax risk was used as a dependent variable with five criteria: annual effective rate, average effective rate, gap rate, expected risk ...
Fatemeh Hadelvand +2 more
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Market conditions, default risk and credit spreads [PDF]
, 2010 This study empirically examines the impact of the interaction between market and default risk on corporate credit spreads. Using credit default swap (CDS) spreads, we find that average credit spreads decrease in GDP growth rate, but increase in GDP ...
Tang, DY, Yan, H
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