Results 11 to 20 of about 593,543 (309)
Journal of Accounting and Investment, 2021 Research aims: This study aims to examine and analyze the effect of tax aggressiveness on cash holding, and financial policies (leverage, capital intensity, inventory intensity) can moderate tax aggressiveness on cash holding.
Setu Setyawan +2 more
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Financial determinants of cash holding levels: An analysis of Indian agricultural enterprises
Agricultural Economics (AGRICECON), 2019 A significant number of studies have been conducted on the determinants of cash holding levels for different corporates. However, no such study has been witnessed so far on the agricultural enterprises.
Kuldeep Singh, Madhvendra Misra
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A theory of operational cash holding, endogenous financial constraints, and credit rationing [PDF]
, 2016 This paper develops a theory of operational cash holding. Liquidity shocks due to delayed payments must be financed using cash or short-term debt. Debt holders provide an irrevocable credit line given a firm's expected insolvency risk, and equity holders
Kling, Gerhard
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Inflation, operating cycle, and cash holdings [PDF]
بررسیهای حسابداری و حسابرسی, 2016 A corporate cash-holding strategy is a trade-off between the costs and benefits of holding cash. At the macro level, firms are inclined to adjust their cash-holding strategies in response to inflation.
Sahar Sepasi +2 more
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Jurnal Ilmiah Akuntansi, 2019 Latar belakang masalah penelitian ini adalah sulitnya menentukan tingkat cash holding yang optimal untuk memenuhi aktivitas bisnis perusahaan. Penelitian ini menyelidiki bagaimana pada berbagai tahapan dalam siklus hidup perusahaan dan Corporate Social ...
Yonimah Nurul Husna, Haryanto Haryanto
doaj +1 more source
Jurnal Aplikasi Manajemen, 2020 The purpose of this study is to investigate the relationship between cash holdings and firm value in non-financial companies in Indonesia. This study places managerial ownership as a moderating factor for cash holding and firm value.
Sumiati Sumiati
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Factors Influencing Cash Holding In Property, Real Estate And Construction Companies
Jurnal Akuntansi, 2023 This study aims to “examine academically the relationship between operating cash flow, growth opportunity, and financial distress on the company's cash holding.
Nurainun Bangun +2 more
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Investigation of the Impact of Cash Holding and Working Capital Management on Excess Return of [PDF]
مجله دانش حسابداری, 2013 Short term financial decisions such as cash holding and working capital management may affect firm’s value in the long term. The purpose of this study is to provide help for managers to know the importance of cash holding and management of working ...
doaj +1 more source
Risk Disclosure and Corporate Cash Holdings [PDF]
Journal of Risk and Financial Management, 2021 In this paper, we extend corporate disclosure and corporate cash holdings literature by testing whether corporate voluntary risk disclosure affects corporate cash holdings for a sample of Tunisian non-financial listed companies. As a measure of risk disclosure, we use manual content analysis to count the number of risk-related sentences in the ...
Issal Haj-Salem, Khaled Hussainey
openaire +2 more sources
Inflation, operating cycle, and cash holdings
China Journal of Accounting Research, 2014 A corporate cash-holding strategy is a trade-off between the costs and benefits of holding cash. At the macrolevel, firms are inclined to adjust and optimize their cash-holding strategies in response to changes in purchasing power due to inflation.
Yanchao Wang +3 more
doaj +1 more source