Results 11 to 20 of about 220,916 (243)

The Role of Financial Distress in Mediating The Accounting Conservatism Practices

open access: yesAkrual: Jurnal Akuntansi, 2022
Conservatism is a prudent reaction to uncertain conditions aimed at protecting the rights and interests of shareholders, and lenders who determine higher standard verification to recognize good news rather than bad news.
Ratieh Widhiastuti, Selvia Rahayu
doaj   +1 more source

Leveraged buybacks [PDF]

open access: yesJournal of Corporate Finance, 2014
Debt-financed share buybacks generate positive short-term and long-run abnormal stock returns. Leveraged buyback firms have more debt capacity, higher marginal tax rate, lower excess cash and lower growth prospects ex ante, increase leverage and reduce investments more sharply ex post than cash-financed buyback firms.
Lei, Zicheng, Zhang, Chendi
openaire   +3 more sources

Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility

open access: yesAt-Tadbir: Jurnal Ilmiah Manajemen, 2022
This research aims to find out the effect of Profitability, Leverage, and Company Size on CSR Disclosure on companies listed in the kompas 100 Index in 2018-2019.
Prasisca Riezky Maharani   +1 more
doaj   +1 more source

The Effect of Managerial Overconfidence on Firm Value: Evidence from the Johannesburg Stock Exchange [PDF]

open access: yesManagement and Economics Review, 2021
Managers of a company are responsible for enhancing shareholder wealth. However, decisions made by managers are not always rational, and such irrational decisions could have a direct impact on the value of a firm, and thus, the wealth of its shareholders.
Damien KUNJAL   +7 more
doaj   +1 more source

Bank Leverage Cycles [PDF]

open access: yesAmerican Economic Journal: Macroeconomics, 2012
We propose a general equilibrium framework with financial intermediaries subject to endogenous leverage constraints, and assess its ability to explain the observed fluctuations in intermediary leverage and real economic activity. In the model, intermediaries (“banks”) borrow in the form of short-term risky debt.
Carlos Thomas, Galo Nuno
openaire   +5 more sources

DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN

open access: yesJurnal Reksa, 2020
The purposed of this research is to analyze the factors which influence of intellectual capital disclosure. Knowledge of intellectual capital disclosure in the digital era was the important contributing factor to increase performance, professionalism ...
Zamrud Mirah Delima, Zuliyati Zuliyati
doaj   +1 more source

Evolutionary Patterns of Intersexual Power

open access: yesAnimals, 2023
Dominance and leverage are both possible causes of social inequality. If sexual dimorphism influences patterns of intersexual dominance, we predicted that highly dimorphic species are constrained to exhibit male-biased power (MP), but species with low ...
Rebecca J. Lewis   +2 more
doaj   +1 more source

Faktor-Faktor yang Mempengaruhi Aktivitas Hedging dengan Instrumen Derivatif Valuta Asing

open access: yesJurnal Dinamika Manajemen, 2014
The objective of the study was to know the factors which influence the hedging activity with foreign currency derivative instruments at non-financial companies listed on the Indonesia Stock Exchange in 2010-2012.
Fay Guniarti
doaj   +1 more source

KEBIJAKAN DIVIDEN DAN SIKLUS HIDUP PERUSAHAAN

open access: yesJurnal Ilmiah Bisnis dan Ekonomi Asia, 2020
The purpose of this research is to know the influence of RETE, CASHTA, TETA, ROE, SIZE, LEVERAGE on the dividend policy on the company lifecycle of 2014-2018 listed on the Indonesia Stock Exchange (IDX).
Etheldreda Gladys Salvatori   +1 more
doaj   +1 more source

Factors Affecting Firm Performance in manufacturing companies in Indonesia Stock Exchange

open access: yesJurnal Akuntansi, 2021
The aim in this reseach is to find empirical evidence to finding the influence between leverage, liquidity, growth, and firm size towards firm performance.
Agustin Ekadjaja, Andi Wijaya, Vernetta
doaj   +1 more source

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