Results 11 to 20 of about 690,322 (195)

Impact of cash conversion cycle on cash holding – A study on FMCG sector [PDF]

open access: yesAccounting, 2017
In today’s environment, cash conversion cycle is randomly used as a measure of liquidity of the organizations. Cash conversion cycle is considered as the length of time between raw-materials and collection of cash from debtors.
Somnath Das
doaj   +2 more sources

Corporate cash-holding decisions: Amman stock exchange [PDF]

open access: yes, 2013
This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.Using a panel data analysis of a sample of 80 listed non-financial Jordanian firms during the period from 2000 to 2011, we investigated the corporate cash ...
Al Zoubi, Tariq
core   +7 more sources

The cash-holding link within the supply chain [PDF]

open access: yes, 2021
Using a customer-supplier matched sample of US-listed firms from 1980 to 2016, we study the corporate cash-holding relationship between suppliers and their major customers. The key findings suggest that the cash-holding levels of suppliers are positively
Bui, Hung Quang   +3 more
core   +2 more sources

Corporate Cash Holding in Asia [PDF]

open access: yesSSRN 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
openaire   +7 more sources

Financial determinants of cash holding levels: An analysis of Indian agricultural enterprises

open access: yesAgricultural 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
doaj   +1 more source

Inflation, operating cycle, and cash holdings [PDF]

open access: yesبررسی‌های 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
doaj   +1 more source

Moderating Role of Financial Policies on the Relationship between Tax Aggressiveness and Cash Holding

open access: yesJournal 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
doaj   +1 more source

Pengaruh Siklus Hidup Perusahaan dan Corporate Social Responsibility terhadap Kebijakan Cash Holding dengan Diversifikasi Geografis sebagai Variabel Moderasi

open access: yesJurnal 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

EFFECT OF CASH HOLDING ON FIRM VALUE WITH OWNERSHIP STRUCTURE AS A MODERATING VARIABLE IN INDONESIA COMPANY

open access: yesJurnal 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
doaj   +1 more source

Factors Influencing Cash Holding In Property, Real Estate And Construction Companies

open access: yesJurnal 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
doaj   +1 more source

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