Results 91 to 100 of about 497,497 (311)
Free Cash Flow Hypothesis, Life-Cycle Theory and Their Relationship with Dividend Policy [PDF]
مطالعات تجربی حسابداری مالی, 2011 This paper investigates the relationship between free cash flow, life cycle and dividend policy in Tehran Stock Exchange listed companies during 2002-2009.
Gh asadi, m nikravesh
doaj
DETERMINAN MANAJEMEN LABA AKRUAL PADA INDEKS LQ45 DAN JII PERIODE 2010-2015
Riset Akuntansi dan Keuangan Indonesia, 2018 The purpose of this study is to examine and analyze the mechanisms of corporate governance, leverage and the free cash flow against the accrual earning management on LQ45 and JII Indexes during the 2010-2015 period. The number of samples in the study is
Rina Trisnawati +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Free cash flow and investment precommitment [PDF]
Estudos de Gestão - Portuguese Journal of Management Studies, 2000 Theories of high leverage based on the argument that debt repayment forces management to disgorge free cash flow ignore the fact that firms' investment decisions often affect the investment decisions of competitors. This paper shows that when firms interact through their investment decisions, free cash flow in the hands of an investment-prone manager ...
openaire +1 more source
PENGARUH FREE CASH FLOW TERHADAP NILAI PERUSAHAAN
Jurnal Riset Akuntansi dan Bisnis, 2021 This study aims to examine the effect of free cash flow on firm value in basic industrial and chemical sector companies listed on the Indonesian stock exchange from 2016 to 2018. Sampling using the purposive sampling method, obtained 22 sample companies with a total observation of 66 units of analysis.
openaire +2 more sources
Adjustment of the WACC with Subsidized Debt in the Presence of Corporate Taxes: the N-Period Case [PDF]
In the Weighted Average Cost of Capital (WACC) applied to the free cash flow (FCF), we assume that the cost of debt is the market, unsubsidized rate. With debt at the market rate and perfect capital markets, debt only creates value in the presence of ...
Ignacio Velez-Pareja +2 more
core
PENGARUH FREE CASH FLOW DAN PROFITABILITAS TERHADAP INVESTMENT OPPORTUNITY SET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]
, 2013 Rini Dian Sari, 2012; The Influence of Free Cash Flow and Profitability toward Investment opportunity set on Company listed in Indonesian Stock Exchange.
SARI, RINI DIAN
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
Cash flow is cash and is a fact. Net income is just an opinion [PDF]
A company's profit after tax (or net income) is quite an arbitrary figure, obtained after assuming certain accounting hypotheses regarding expenses and revenues.
Fernandez, Pablo
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source