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
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the Effect of Free Cash Flow Agency Problem on Stock Returns Synchronicity and Financial Reporting Quality [PDF]
مطالعات 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]
بررسیهای 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
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Free Cash Flow and Investment Efficiency of Listed Manufacturing Companies in Nigeria
SEISENSE 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
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The Impact of Free Cash Flow and Growth Opportunity on Disclosure Quality and Stock Return Synchronicity [PDF]
پژوهشهای 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
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EFFECT OF FREE CASH FLOW ON TOTAL DEBT OF FIRMS QUOTED ON NAIROBI SECURITIES EXCHANGE, KENYA [PDF]
, 2023 : A positive cash flow situation gives a business more liquidity, which enables it to continue operating and generate greater revenue. Total debt describes how a corporation finances its assets through a combination of equity and debt, where the debt’s ...
Oliver Mukweyi Pyoko
core +1 more source
Predicting fraudulent financial statement using cash flow shenanigans
Business: 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]
Management 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
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Journal 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
ideal cash flow for normal investors and speculators in Iranian capital market [PDF]
تحقیقات 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