A Corporate Finance Cash Flow model with Float [PDF]
In this paper we introduce a Cash Flow Model with Float so as to overcome apparent shortcomings that pervade the Standard Cash Flow Model. We deploy the complex structure the float exhibits and this allows not only for strategic financial decision making
Rodolfo Apreda
core
ANALISIS PENGARUH SURPLUS ARUS KAS BEBAS DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Perbankan di 5 Negara Pendiri ASEAN) [PDF]
, 2016 This study aims to examine the effect of surplus free cash flow, audit quality, and the interaction between surplus free cash flow and audit quality on earnings management in the bank companies in 5 countries of founder ASEAN.
PRAJAYA, Cornelia Isabella Putri +1 more
core
Outsider Estimation of the Fair Value of Bank Stocks: Computational and Conceptual Issues
The International Journal of Banking and Finance, 2003 This paper attempts to fill a void in the finance literature by reporting the reliability of theoretical valuation models against the market values of banking corporations.
Mohamed Ariff, Lina Suranto
doaj
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
PENGARUH LABA PER LEMBAR SAHAM DAN ARUS KAS TERHADAP DIVIDEND PAYOUT RATIO (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia : periode 2008-2016) [PDF]
, 2018 The objective of this research is to find out the impact of earning per share, cash flow from operating activities (CFO) and free cash flow (FCF) to dividend payout ratio among banking company listed in Indonesia Stock Exchange (IDX).
DWININGRUM, Aprilia, ROHMAN , Abdul
core
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
PENGARUH FREE CASH FLOW TERHADAP MANAJEMEN LABA
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 2023 Laba atau keuntungan diperlukan oleh perusahaan untuk dapat melangsungkan kehidupan perusahaan. Pada suatu laporan keuangan perusahaan, laba merupakan salah satu informasi potensial yang sangat penting baik untuk pihak internal perusahaan maupun pihak eksternal perusahaan, namun informasi laba tidak selamanya akurat karena terkadang informasi laba ...
openaire +1 more source
Three residual income valuation methods and discounted cash flow valuation [PDF]
In this paper we show that the three residual Income models for equity valuation always yield the same value as the Discounted Cash Flow Valuation models.
Fernandez, Pablo
core
Analisis Pengaruh Free Cash Flow Dan Financial Leverage Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi [PDF]
, 2017 This study aims to determine the effect of Free Cash Flow to earnings management, the effect of Financial Leverage to earnings management, Good Corporate Governance as a moderating variable influence of Free Cash Flow and Financial Leverage effect on ...
Halim, E. H. (Edyanus) +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT In response to growing global challenges, this study explores how social entrepreneurship within the Edible City movement contributes to building resilient, sustainable, and equitable urban food systems. Drawing on semistructured interviews with over 70 stakeholders across five cities—Berlin, Andernach, Oslo, Rotterdam, and Havana—we ...
Ina Säumel +6 more
wiley +1 more source