Results 21 to 30 of about 816,712 (349)

PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN INVESTMENT OPPORTUNITY SET TERHADAP MANAJEMEN LABA

open access: yesJurnal Akuntansi Bisnis, 2021
:  Stakeholders pay attention to the earnings report, thus encouraging company managers to plan strategies to produce reports expected by stakeholders. Earnings management is one way that can be done.
S. Irawan, Prima Apriwenni
semanticscholar   +1 more source

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

Pengaruh Net Profit Margin, Current Ratio, Debt To Equity Ratio, Free Cash Flow dan Firm Size Terhadap Kebijakan Dividen

open access: yesMoneter - Jurnal Akuntansi dan Keuangan, 2022
Tidak tercapainya kesejahteraan pemegang saham akan mengakibatkan investor untuk menarik kembali investasinya yang dapat berdampak pada kerugian perusahaaan. Masalah tersebut dapat diatasi dengan membuat kebijakan dividen.
Heliani Heliani   +2 more
semanticscholar   +1 more source

The Effect of Investment, Free Cash Flow, Earnings Management, and Interest Coverage Ratio on Financial Distress

open access: yesJournal of Sosial Science, 2021
The purpose of this research is to test investments, free cash flow, earnings management, and interest coverage ratio are affecting the risk of financial distress in healthy enterprises..
Meryana, Erna Setiany
semanticscholar   +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

ANALISIS NET PROFIT MARGIN DAN FREE CASH FLOW TERHADAP EARNING MANAGEMENT SEKTOR INDUSTRI BARANG KONSUMSI

open access: yesScientific Journal of Reflection, 2022
This study aims to determine the effect of net profit margin and free cash flow on earning management. The population in this study are consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2019.
Lyandra Aisyah Margie, H. Habibah
semanticscholar   +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 Moderating Effect of Audit Quality on the Links Between Stock Market Segmentations, Surplus Free Cash Flow, and Income-increasing Discretionary Accruals

open access: yesAustralasian Business, Accounting and Finance Journal, 2021
The objective of this paper is to examine the impacts of stock market segmentations (SMS) and surplus free cash flow (SFCF) on income-increasing discretionary accruals. The study also provides the initial evidence regarding the influence of audit quality
Ahmad A. Toumeh   +3 more
semanticscholar   +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

Pengaruh Profitabilitas, Free Cash Flow, Kebijakan Deviden, Dan Leverage Terhadap Nilai Perusahaan

open access: yesBongaya Journal for Research in Accounting (BJRA), 2022
Penelitian ini bertujuan untuk mengetahui bahwa Profitabilitas, Free cash flow, Kebijakan deviden, dan Leverage apakah dapat mempengaruhi nilai perusahaan atau tidak.
Meidi Selvianah, I. Hidayat
semanticscholar   +1 more source

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