Results 31 to 40 of about 816,712 (349)

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

The impact of shareholder intervention on overinvestment of free cash flow by overconfident CEOs

open access: yesInternational Review of Financial Analysis, 2021
This paper examines the impact of shareholder intervention on investment distortions, which we capture using overinvestment of free cash flow by overconfident CEOs. Using this definition and U.S.
Sewon Kwon, Jae Hwan Ahn, Gi H. Kim
semanticscholar   +1 more source

Free Cash Flows and Price Momentum

open access: yesJournal of Accounting, Auditing & Finance, 2022
This study investigates the role of free cash flows and (cross-sectional and time-series) price momentum in predicting future stock returns. Past returns and free cash flows each positively predict future stock returns after controlling for the other, suggesting that cash flows and momentum both contain valuable and distinctive information about ...
Jiajia Fu   +3 more
openaire   +3 more sources

The Mediating Role of Firm’s Performance on The Relationship between Free Cash Flow and Capital Structure

open access: yesPsychology and Education Journal, 2021
 This study aims to examine the effect of Firm’s performance as an intervening in the influence of the free cash flow on the  capital structure. As well as the direct effect of Firm’s performance and free cash flow on the  capital structure.
Asep Risman, Parwoto, A. Sulaeman
semanticscholar   +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

Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria

open access: yes, 2021
Financial statements are supposed to convey comprehensive information about firms’ financial position, performance and changes in financial positions to assist a wide range of users in making economic decisions.
A. Abubakar   +2 more
semanticscholar   +1 more source

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  

Analysing the Impacts of Free Cash Flow, Agency Cost and Firm Performance in Public Listed Companies in Malaysia

open access: yesJournal of Governance and Integrity, 2021
This study intended to examine the relationship between free cash flow and agency costs towards firm performance based on the data from 350 public listed companies in Malaysia. The data was collected from year 2005 to 2015.
Noraina Mazuin Sapuan   +3 more
semanticscholar   +1 more source

THE EFFECT OF FREE CASH FLOW AND PROFITABILITY ON DIVIDEND PAYOUT RATIO (CASE OF LQ-45 INDEXED FIRMS IN INDONESIA STOCK EXCHANGE FOR PERIOD 2011-2018)

open access: yesACCOUNTABILITY, 2021
This study aims to determine the effect of free cash flow and profitability on dividend payout ratio at LQ45 Index Companies Listed on the Indonesian Stock Exchange 2011-2018.
Hans Lohonauman, N. Budiarso
semanticscholar   +1 more source

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