Results 71 to 80 of about 6,928 (311)

Three Essays on Innovation and Precautionary Cash Holdings [PDF]

open access: yes, 2016
This thesis consists of three papers that investigate firms’ management of innovation and precautionary cash holdings. The first paper examines innovation efforts and abilities of firms at different stages in the lifecycle.
Aebischer, Stefan
core   +1 more source

Analyzing individual rent price ratios in eastern German agricultural land markets: A GAMLSS approach

open access: yesAgribusiness, EarlyView.
Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels   +4 more
wiley   +1 more source

HOW DOES CSR STRATEGY IMPACT CORPORATE CASH POLICY IN EMERGING MARKETS? EVIDENCE FROM THE COVID-19 OUTBREAK

open access: yesJournal of Central Banking Law and Institutions
This study investigates the impact of corporate social responsibility (CSR) strategy on corporate cash policy in emerging markets, with a specific focus on the COVID-19 pandemic period.
Ali Yavuz Polat, Hasan Tekin
doaj   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

Asymmetric cash flow sensitivity of cash holdings

open access: yesJournal of Corporate Finance, 2012
Abstract Almeida, Campello, and Weisbach (2004) and Riddick and Whited (2009) offer contrasting conclusions regarding the corporate cash flow sensitivity of cash. We use an augmented empirical model to affirm the conclusion in Riddick and Whited that the cash flow sensitivity of cash is generally negative.
Dichu Bao, Kam C. Chan, Weining Zhang
openaire   +3 more sources

CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2018
Objective: Since cash has a pivotal role in going concern, financial flexibility and utilizing investment opportunities, managers have sufficient motivation to hold cash.
Narges Sarlak   +3 more
doaj   +1 more source

The Relationship Between Interest Rates and Agricultural Commodity Price Dynamics

open access: yesAgribusiness, EarlyView.
ABSTRACT The U.S. Federal Reserve has undertaken several interest rate interventions in the past decade. This study explores the relationship between U.S. corn and soybean prices and Federal Reserve monetary policy interventions, in the short and long run.
Zhining Sun, Ani L. Katchova
wiley   +1 more source

Determining the Relationship between Accruals Quality and Cash Holdings for Listed Companies in the Tehran Stock Exchange [PDF]

open access: yesمجله دانش حسابداری, 2012
The aim of this study is to investigate the relationship between the accruals quality and the cash holdings for the listed companies in the Tehran Stock Exchange.
Shokrollah Khajavi   +2 more
doaj   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Internal Corporate Governance and Cash Holding in China: The Moderating Effect of Product Market Competition

open access: yesSAGE Open
Asymmetric information and economic uncertainty result in more severe financial constraints on Chinese enterprises. This induces them to hold more cash to defend against economic uncertainty and intense market competition.
Le Bo, Jia Li
doaj   +1 more source

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