Results 11 to 20 of about 6,491,631 (254)
Information, 2022 Enterprises with good long-term free cash flow data often have better prospects than enterprises with good net profit but unstable free cash flow for a long time, and free cash flow prediction is an important part of evaluating the enterprise value of an
Lin Zhu, Mingzhu Yan, Luyi Bai
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Is the free cash flow hypothesis valid in Turkey?
Borsa Istanbul Review, 2017 This study tests the validity of the free cash flow hypothesis in the context of firms traded on Borsa Istanbul. The study applies a panel regression to a data set composed of 1267 observations from 227 companies during the period 2008–2014.
Eyup Kadioglu, Ender Aykut Yilmaz
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Free cash flow productivity among Chinese listed companies: A comparative study of SOEs and non-SOEs
China Journal of Accounting Research, 2023 This paper investigates the free cash flow productivity of SOEs compared with non-SOEs and examines its possible determinants. We find that SOEs have slightly weak free cash flow productivity but significantly stronger than non-SOEs.
Deren Xie +3 more
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Is investment-cash flow sensitivity caused by agency costs or asymmetric information? Evidence from the UK [PDF]
, 2005 We investigate the investment-cash flow sensitivity of a large sample of the UK listed firms and confirm that investment is strongly cash flow-sensitive. Is this sensitivity a result of agency problems when managers with high discretion overinvest, or of
Renneboog, Luc D R, Pawlina, G
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The usefulness of direct cash flow statements under IFRS [PDF]
, 2013 The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards.
Duboisée de Ricquebourg, Alan Jonathan
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The Value Content of Different Free Cash Flow Models in Tehran Stock Exchange with Emphasis on Industry Type [PDF]
Journal of Asset Management and Financing, 2021 The purpose of this study is to identify a certain criterion of free cash flow that has the highest value content. To achieve this purpose, using a multiple regression model, 11 commonly used free cash flow models were tested to examine the value content,
Javad Hosseini +3 more
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Journal of Business & Economic Analysis, 2021 This study focuses on a nonlinear approach in assessing the effect of free cash flow and managerial ownership on the agency cost of firms listed under the Consumer and Industrial Goods sector in the Nigerian Stock Exchange (NSE).
JIBRIL IBRAHIM YERO +3 more
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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
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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
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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
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