Results 11 to 20 of about 13,404 (259)
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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Corporate Cash Holding in Asia [PDF]
SSRN Electronic Journal, 2013 In this paper, we analyze the determinants of corporate saving in the form of changes in cash holdings for 11 Asian economies using firm‐level data from the Oriana Database for the 2002–2011 period. We find some evidence that cash flow has a positive impact on the change in cash holdings (i.e.
Charles Yuji Horioka +1 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
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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 ...
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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
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The Effect of Deviation from the Optimal Level of Cash Holding on the Marginal Value of Cash Holding [PDF]
راهبرد مدیریت مالی, 2016 The purpose of the present research is to investigate the effect of deviation from the optimal level cash holding on the marginal value of cash holding. Statistical population of this research is companies listed on Tehran stock exchange, and statistical
Mehdi Meshki, Mahyar Sanayeei Masuleh
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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
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