Results 11 to 20 of about 11,471 (261)

the Effect of Free Cash Flow Agency Problem on Stock Returns Synchronicity and Financial Reporting Quality [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2016
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]

open access: yesبررسی‌های حسابداری و حسابرسی, 2017
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

open access: yesSEISENSE Journal of Management, 2021
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]

open access: yesپژوهش‌های تجربی حسابداری, 2017
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

open access: yesBusiness: Theory and Practice, 2023
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]

open access: yesManagement Science Letters, 2020
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]

open access: yesتحقیقات مالی, 2016
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

Analisis Pengaruh Moderating Investment Opportunity Set dengan Kebijakan Dividend serta Moderating Investment Opportunity Set dengan Arus Kas Bebas terhadap Tingkat Leverage Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2003-2007

open access: yesJournal the Winners, 2011
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]

open access: yesSSRN Electronic Journal, 2009
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]

open access: yesEuropean Project Management Journal, 2017
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  

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