Results 121 to 130 of about 820,274 (346)
Jurnal Akuntansi: Kajian Ilmiah AkuntansiNilai perusahaan merupakan indikator penting dalam menilai keberhasilan, khususnya pada sektor consumer non-cyclical yang bersifat defensif namun tetap menghadapi tekanan isu lingkungan dan keberlanjutan.
Holiawati +2 more
doaj +1 more source
DAMPAK SURPLUS FREE CASH FLOW TERHADAP MANAJEMEN LABA: PERAN GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL PEMODERASI [PDF]
, 2016 The purposes of this study are to examine the influence of surplus free cash flow towards earnings management and the role of good corporate governance as well as the ownership structure in moderating the relationship between surplus free cash flow ...
MAKRIFAT, Aliya Gista, PURWANTO, Agus
core
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
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
Pengaruh Free Cash Flow, Good Corporate Governance, Kualitas Audit, Dan Leverage Terhadap Manajemen Laba [PDF]
, 2019 The bad impact of loss is bankruptcy and distrust. Therefore, a financial study is needed to find out many factor should be improved. The purpose of this research is to known the effect of free cash flow, good corporate governance, audit quality, and ...
Satiman, M. (Mr)
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
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
PENGARUH PROFITABILITAS DAN FREE CASH FLOW TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]
, 2015 SARI SUCI INSANI. The Influence of Profitabilitas and Free Cash Flow to Dividend Police on Listed Companies in Indonesian Stock Exchange. Skripsi. Jakarta: Concentration in Accounting Education, Departement of Economics and Administration, Faculty of ...
SUCI INSANI, SARI
core
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source