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Centralisation of cash management: still advisable?
The Central European Review of Economics and Management, 2023 Aim: This article builds upon recent evidence that centralisation of cash management activities, often advocated by enthusiast protagonists from the academic, corporate and consultancy world, has given way to decentralisation thereof. The aim of the article is to underpin the idea that such moves may be good.
Christian, Bartsch, Westerman, Wim
openaire +3 more sources
Specifics of financial management of holdings when managing cash-flow
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 Concentration and cooperation belong to the main attributes of the modern business life. Business competition makes the start of a new business more difficult. Just the moment of concentration and cooperation can make the break to the new business easier.
David Ficbauer
doaj +1 more source
Impact of Free Cash Flow on Real and Artificial Earnings Management [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The purpose of this study is to examine the effect of free cash flow on the management of real and artificial earning in companies listed in the Tehran Stock Exchange during 2006 – 2016 by choosing 183 companies as sample.
Maryam Nobakht +1 more
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Corporate cash management: A study on retail sector [PDF]
Accounting, 2016 Cash is the life blood of the organizations and cash management is the important aspect of any organization. Corporate cash management boosts the companies from small to giant in the competitive environment. In this study, we highlighted three factors of
Somnath Das
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The Effect of Leverage and Free Cash Flow on the Cash Holding [PDF]
راهبرد مدیریت مالی, 2018 The aim of this study is to investigate the effect of leverage and free cash flow on the cash holding adjustments. This study is significant as its finding can be of help in the efficient management of cash holding for achievement of optimal cash and in ...
Hossien Fakhari, Ahmad Asadzadeh
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Cash Flow Management among Micro-Traders: Responses to the COVID-19 Pandemic
Sustainability, 2022 The coronavirus disease 2019 (COVID-19) pandemic that struck unexpectedly has reinforced the need for proper cash flow management by micro-businesses. It may be complicated for the business sector to differentiate between business and personal finances ...
Ainon Ramli, L. Yekini
semanticscholar +1 more source
Accrual-based and cash-based earnings management in Algeria: substitution or complementary
Croatian Review of Economic, Business and Social Statistics, 2022 Managers are often employed many alternatives for earnings management following their objectives or the financial reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that managers adopt
Bilal Kimouche
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Information Disclosure of Social Responsibility, Environmental Sensitivity and Cash Holdings [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2018 This study aimed to analyze the relation of level of information disclosure of corporate social responsibility, environmental sensitivity of industry group and cash holdings.
zohreh hajiha, Hossein Rajabdorri
doaj
Optimal cash management with uncertain, interrelated and bounded demands
Computers & industrial engineering, 2019 We consider the cash management problem with uncertain demands. These demands may be interrelated and globally bounded. Most research done in this field assumes a given information about a probability distribution of demands.
Pascal Schroeder, I. Kacem
semanticscholar +1 more source
Impact of cash flow on earnings management in Jordan
Cogent Business & Management, 2022 This article aimed to examine what do operate cash flow and free cash flow are to reveal the effect on earnings management? Evidence: industrial companies listed on the Amman stock exchange during the period from 2011 to 2020.
K. Aburisheh, Ahmad Dahiyat, W. Owais
semanticscholar +1 more source