Pengaruh Book Tax Differences, Arus Kas Operasi, Tingkat Hutang, Dan Ukuran Perusahaan Terhadap Persistensi Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2011 - 2013) [PDF]
, 2016 This study aimed to determine the influence of book tax differences, operating cash flow, the level of debt, and firm size on earnings persistence. Independent variables used in this study are permanent differences and temporary differences which are ...
Ilham, E. (Elfi) +2 more
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Jurnal Akuntansi Keuangan dan Bisnis, 2017 accounting income, operating cash flow, leverage, cash ...
Vidiyanna Rizal Putri +1 more
doaj
Faktor-faktor yang Mempengaruhi Kebijakan Dividen pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2011-2013 [PDF]
, 2015 The purpose of this study was to examine the effect of Net Income, Operating Cash Flow and Growth Company of the Dividend Policy in Manufacturing Company.
Basri, Y. M. (Yesi) +2 more
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Reliability of Public Private Partnership Projects under Assumptions of Cash Flow Volatility [PDF]
This paper focuses on dynamic financial modelling of recurring cash flow items in PPP projects in operating stage and on risks associated with the volatility of these cash flows.
Pfnür, Andreas +2 more
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Information asymmetries and the value-relevance of cash flow and accounting figures: empirical analysis and implications for managerial accounting [PDF]
While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try to take advantage of the information content of accounting figures.
Rapp, Marc Steffen
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Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to test and analyze the effect of modified audit opinion on borrowing cash flow and investment cash flow. Factors that affect borrowing cash flow and investment cash flow are modified audit opinions.
Mirna Dyah Praptitorini +5 more
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On the Use of a Cash Flow Time-Series to Measure Property Performance [PDF]
Modern portfolio theory is increasingly being used to guide real estate portfolio decisions. However, to obtain meaningful results from complex mathematical techniques, the input data must meet at least two conditions: property values must be measured ...
Jesse M. Abraham
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Outsider Estimation of the Fair Value of Bank Stocks: Computational and Conceptual Issues
The International Journal of Banking and Finance, 2003 This paper attempts to fill a void in the finance literature by reporting the reliability of theoretical valuation models against the market values of banking corporations.
Mohamed Ariff, Lina Suranto
doaj
Is Cash Negative Debt? A Hedging Perspective on Corporate Financial Policies [PDF]
We model the interplay between cash and debt policies in the presence of financial constraints. While saving cash allows financially constrained firms to hedge against future income shortfalls, reducing debt - "saving borrowing capacity" - is a more ...
Heitor Almeida +2 more
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Cephalon, Inc. Taking Risk Management Theory Seriously [PDF]
We study a firm that justifies its novel use of equity derivatives as a cash-flow hedging strategy. Our purpose is to understand the challenge of translating risk management theory into managerial action.
Geoffrey Verter +2 more
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