Results 11 to 20 of about 816,712 (349)
The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management [PDF]
مجله دانش حسابداری, 2021 Objective: Previous research has shown that managers invest free cash flow in projects with the negative current value and use earnings management to hide the negative effects of such investments, especially when management oversight is weak manipulates ...
Maryam Nobakht, Younes Nobakht
doaj +1 more source
Ilomata International Journal of Tax and Accounting, 2023 This study aims to provide empirical evidence of the effect of investment, free cash flow, earnings management, interest coverage ratio, liquidity and leverage on financial distress.
Eddy Suranta +2 more
semanticscholar +1 more source
Corporate Governance And Relation between Free Cash Flow and Return [PDF]
پژوهشهای تجربی حسابداری, 2018 Conflict of interests usually occurs between management and shareholders on dividend and more severely in firms with significant free cash flow. If free cash flow is invested efficiently, stock return will be increase.
gholamreza kordestani +2 more
doaj +1 more source
European Journal of Studies in Management and Business, 2023 Limited liability company agency issues in Indonesia make for an exciting study topic from both the corporate law and corporate finance perspectives, giving rise to an agency issue, or conflict of interest. Determining the impact of managerial ownership,
Alni Rahmawati, Askar Garad
semanticscholar +1 more source
Growth Opportunities, Earning Permanence and the Valuation of Free Cash Flow [PDF]
راهبرد مدیریت مالی, 2017 Equity Valuation Theory prescribes that free cash flow should not be associated with stock returns because it does not add value. However, free cash flow could become a value-relevant construct in certain contexts.
Seyed Mojtaba Hoseini +3 more
doaj +1 more source
Owner, 2023 Financial reports that show company profits and performance are profit and loss reports that are useful for stakeholders and investors to use in considering and estimating an investment or even in making contracts and estimating the viability of a ...
Bayu Kurnia, Yati Mulyati
semanticscholar +1 more source
Economic Research-Ekonomska Istraživanja, 2023 This study examines how the dividend payout of Chilean firms is associated with economic policy uncertainty (EPU), while controlling for ownership concentration and free cash flow, to consider agency problems. Its contribution is twofold.
Carlos P. Maquieira +2 more
semanticscholar +1 more source
The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [PDF]
پژوهشهای تجربی حسابداری, 2016 This paper examines the effectiveness of cash distributions to shareholders on operational and free cash flow predictability. The Wilcoxon rank sum test has been used to compare the prediction errors and data from 123 firms listed in Tehran Stock ...
vida mojtahedzade +2 more
doaj +1 more source
Asian Management and Business Review, 2023 The purpose of this study is to provide empirical evidence on the impact of free cash flow and leverage on revenue management moderated by the variable of good corporate governance.
Aprih Santoso
semanticscholar +1 more source
The Effect of Firm Financial Performance, Free Cash Flow and Cash Holding on Overinvestment
Journal of Accounting, Finance and Auditing Studies, 2023 Purpose: This study examines the impact of firm financial performance, free cash flow, and cash holding on the overinvestment of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021.
Wildan Khair M +2 more
semanticscholar +1 more source