the Effect of Free Cash Flow Agency Problem on Stock Returns Synchronicity and Financial Reporting Quality [PDF]
Financial reports are tools that transfer accounting information to users,particularly investors. When the reporting quality is poor, investors rely on industry and market-level information.
Shadi Jandaghyan, Shadi Jandaghyan
doaj +1 more source
Impact of Free Cash Flow on Real and Artificial Earnings Management [PDF]
The purpose of this study is to examine the effect of free cash flow on the management of real and artificial earning in companies listed in the Tehran Stock Exchange during 2006 – 2016 by choosing 183 companies as sample.
Maryam Nobakht +1 more
doaj +1 more source
Free Cash Flow and Investment Efficiency of Listed Manufacturing Companies in Nigeria
Purpose- This study aims to determine the relationship between free cash flow and investment efficiency of quoted manufacturing companies in Nigeria. Design- An accounting-based model developed by Richardson (2006) was employed to measure investment ...
Aliyu Sulaiman Kantudu +1 more
doaj +1 more source
The Impact of Free Cash Flow and Growth Opportunity on Disclosure Quality and Stock Return Synchronicity [PDF]
This paper is aimed to investigate whether Jensen's free cash flow problem increases stock return synchronicity or not. Based on the previous studies, this is expected that low-growth firms with high free cash flow increase stock return synchronicity by ...
mohammadali aghaii +2 more
doaj +1 more source
Predicting fraudulent financial statement using cash flow shenanigans
Detection of fraudulent financial stewardship in the cash flow section is an exciting thing and is rarely studied. This research empirically tests the discovery of fraudulent financial statements based on basic cash flow shenanigans.
Tarjo Tarjo +5 more
doaj +1 more source
Managerial opportunistic behavior and firm value: Empirical study of manufacturing companies in Indonesia [PDF]
This paper aims to investigate the relationship between managerial opportunistic behavior and the value of manufacturing companies listed on the Indonesia Stock Exchange, using two different indicators of company value.
Jeudi Agustina TP Sianturi +3 more
doaj +1 more source
ideal cash flow for normal investors and speculators in Iranian capital market [PDF]
In this paper, by using different cash flow benchmarks (dividends, net income and free cash flow) for the period of 1381 to 1390 for listed companies in Tehran Stock Exchange, we showed that investors are changing their attitudes from dividends cash flow
Maral Dadbin, Ahmad Pouyanfar
doaj +1 more source
This research aims to examine whether there is any influence of investment opportunity set (IOS) on the affiliation between dividend policy and free cash flow to leverage enterprise-level.
Masruroh Masruroh +2 more
doaj +1 more source
Creditor Control of Free Cash Flow [PDF]
With free cash flows, borrowers can accumulate cash or voluntarily pay down debts. However, sometimes creditors impose a mandatory repayment covenant called "excess cash flow sweep" in loan contracts to force borrowers to repay debts ahead of schedule.
openaire +2 more sources
Free Cash Flow Valuation Model in Capital Budgeting [PDF]
Modern performance measures should provide an accurate assessment of the intrinsic value of the company, as well as the value for the owners (shareholders). The essence is maximizing the immanent or guaranteed value of the company.
Ivana Bešlić Rupić +2 more
doaj

