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Cash holdings and employee welfare [PDF]
Journal of Corporate Finance, 2015 This paper examines the relation between employee welfare practices and corporate cash holdings. We find firms that are strongly committed to employee well-being, measured by ratings on employee relations, to hold more cash. The effect of employee welfare standards on cash holdings is stronger for firms in human-capital-intensive, competitive, and high-
Ghaly, Mohamed +2 more
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The Relationship between Social Responsibility Disclosure and Cash Holdings [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The present study investigates the relationship between social responsibility and cash holdings. The sample contains 770 firm years listed on the Tehran Stock Exchange from 2011 to 2017.
Naimeh Ghodsi Khamiri
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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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CEO organizational identification and firm cash holdings
China Journal of Accounting Research, 2021 As the decision-makers and implementers of a firm’s financial strategy, executives play a critical role in cash holding activities, and their psychological characteristics have a major impact on cash holdings.
Meihua Zhou, Jian Cao, Bin Lin
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Does CEO risk-taking entrepreneurial spirit matter in firm cash holdings?
China Journal of Accounting Studies, 2023 The psychological factors of senior executives have an important impact on the firm’s financial policies. In this paper, we investigate the association between CEO risk-taking entrepreneurial spirit and firm cash holdings, and find that firms with higher
Meihua Zhou +3 more
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Accounting Comparability and Cash Holdings in Vietnam
International Journal of Financial Studies, 2021 The management of cash requires careful considerations to allow firms to benefit from proper resource allocations while mitigating agency issues. Accounting comparability can play an important role in tackling information asymmetry and agency cost, thus ...
Liem Thanh Nguyen, Khuong Vinh Nguyen
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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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Corporate Cash Holdings, National Culture, and Multinationality [PDF]
, 2007 We examine the relations between national cultures, the multinationality of the firm and its holdings of cash. We develop several hypotheses from well known corporate finance theories and theories of the multinational firm, positing that cultural factors
Andres Ramirez, Solomon Tadesse
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Does EVA performance evaluation improve the value of cash holdings? Evidence from China
China Journal of Accounting Research, 2015 This paper investigates the influence of the economic value added (EVA) performance evaluation, issued in 2010 by the State-owned Assets Supervision and Administration Commission of the State Council, on the value of the cash holdings of central state ...
Yongjian Shen, Lei Zou, Donghua Chen
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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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