Results 121 to 130 of about 816,712 (349)
Jurnal Akuntansi dan Auditing Indonesia, 2016 Penelitian ini bertujuan untuk menganalisis profitability, leverage, growth, dan free cash flow terhadap dividen payout ratio perusahaan dengan mempertimbangkan corporate governance sebagai variabel intervening.
Muhammad Akhyar Adnan +2 more
doaj +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
Valuing companies by cash flow discounting: Ten methods and nine theories [PDF]
This paper is a summarized compendium of all the methods and theories on company valuation using cash flow discounting. The paper shows the ten most commonly used methods for valuing companies by cash flow discounting: 1) free cash flow discounted at the
Fernández , Pablo
core
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
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Cash acquirers: free cash flow, shareholder monitoring, and shareholder returns [PDF]
, 2013 Discussion paperAlthough Jensen (1988) argues that high levels of free cash flow and unused borrowing capacity are likely to encourage low-value mergers, the “pecking order” theory offers a different perspective, where managers conserve cash flow to ...
Gregory, Alan, Wang, Yuan-Hsin
core +1 more source
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
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
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
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Jurnal keuangan dan perbankan, 2019 This study investigates the effect of Financial Distress and Free Cash Flow on Earnings Management with the Board of Commissioners Independent as a moderating variable.
Bella Nabilla Lukita Putri +1 more
semanticscholar +1 more source
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source