Results 41 to 50 of about 2,409 (264)

Comparison of Accrual Ratio and Cash Ratio Accuration in Financial Reports

open access: yesPrisma Sains: Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram, 2021
Accounting and financial reporting fraud has been happening lately. Failure in estimating the veracity of financial reports starts from many aspects of accruals in the preparation of financial reports.
Mahyudin Mahyudin   +3 more
doaj   +1 more source

How Does Patient Capital Enhance Agribusiness Resilience? Evidence From Chinese Listed Agribusinesses

open access: yesAgribusiness, EarlyView.
ABSTRACT In emerging economies where smallholder farming dominates agricultural production, agribusinesses serve as critical intermediaries linking smallholders to broader markets, and their resilience directly affects agricultural sustainability. Short‐term‐oriented capital is reluctant to adequately finance highly uncertain and cyclical agricultural ...
Siyuan Lyu   +5 more
wiley   +1 more source

The Influence of Operating Cash Flows, Investments Cash Flow, and Funding Cash Flow on the Company Value in Technology Sector

open access: yesIlomata International Journal of Tax and Accounting, 2023
Investors use the company value as one of the benchmarks in investing the capital since the value is generated from the share price with the basis of the company performance and the public assessment on that performance. The company value can be measured by Price Earning Ratio (PER), Price Book Value (PBV), and Tobin's Q.
null Herman, Randy Chaidir
openaire   +1 more source

Drought Exposure and Dynamic Input Adjustment in North Central U.S. Agriculture

open access: yesAgribusiness, EarlyView.
ABSTRACT This article examines whether realized extreme drought episodes affect the speed of adjustment of derived input demands and output supplies toward their long‐run equilibrium in U.S. agriculture, focusing on states in the North Central Region.
Victor H. Lana Pinto   +2 more
wiley   +1 more source

PENGARUH LABA DAN ARUS KAS TERHADAP HARGA SAHAM PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA

open access: yesJurnal Akuntansi Aktual, 2019
The purpose of this research was to examine and find out empirical evidence of influence the information of earnings and cash flow on stock price. The sample used consists of 22 companies in-cluded in the group LQ 45 on period 2011–2013.
Asrianti Asrianti, Syamsuri Rahim
doaj  

Financial frictions and the cash flow – external financing sensitivity: evidence from a panel of Pakistani firms

open access: yesFinancial Innovation, 2018
This paper uses a large panel of Pakistani non-financial firms over the period 2000–2013 to examine the role of financial constraints in establishing the relationship between cash flow and external financing.
Abdul Rashid, Noshaba Jabeen
doaj   +1 more source

Free cash flow and investment precommitment [PDF]

open access: yesEstudos de Gestão - Portuguese Journal of Management Studies, 2000
Theories of high leverage based on the argument that debt repayment forces management to disgorge free cash flow ignore the fact that firms' investment decisions often affect the investment decisions of competitors. This paper shows that when firms interact through their investment decisions, free cash flow in the hands of an investment-prone manager ...
openaire   +1 more source

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva   +2 more
wiley   +1 more source

The role of venture‐financed startups in innovation for US agriculture

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract To evaluate the role played by startup companies in the innovation ecosystem of US agriculture, we compile a unique dataset of 6024 new entrants founded 1987–2019 that details their financing lifecycles, annual economic performance, and patenting activities.
Gregory D. Graff   +2 more
wiley   +1 more source

Financial Development and Investment-Cash Flow Sensitivity

open access: yesEast Asian Economic Review, 2007
Using firm-level data from thirty-five countries around the world, this paper empirically examines whether investment-cash flow sensitivity reflects financial constraints. Recent US studies have raised questions on the prediction that investment-cash flow sensitivity is a measure of financial constraints.
openaire   +1 more source

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