Results 21 to 30 of about 7,553 (216)

Operating Cash Flows, Foreign Ownership, and Solvency on Tax Avoidance

open access: yesJurnal Akuntansi, 2023
The government uses tax collection as a strategy to increase national income, but companies are trying to reduce the amount of tax that must be removed. This is what causes the practice of tax avoidance.
Nahda Paramitha, Kurnia Kurnia
doaj   +1 more source

The Review of Information Content of Cash Value Added (CVA) in Relation to Annual Stock Return: Comparative Analysis with Operating Profit (OP) and Operating Cash Flow (OCF) [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2004
In order to examine information content of three performance measures of CVA, OP, OCF, we pose two questions as follows: 1. Does Cash Value Added (CVA) explain annual stock return variations better than Operating Profit (OP) and Operating Cash Flow (OCF)?
Iraj Noravesh, Mehdi Heidari
doaj  

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

The system of formation and evaluation of the information of cash flows

open access: yesJournal of Business Economics and Management, 2006
A very urgent problem of formation of cash flows in conditions of the competitive market is considered in the present article. Cash flows are defined as the inflows and outflows of cash and cash equivalents, created within a certain period of time out of
Jonas Mackevičius, Kastytis Senkus
doaj   +1 more source

Complementary or Competitive? Emerging Interactions Between Restoration and Protection in the Conservation Reserve Program

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The USDA's Conservation Reserve Program (CRP) delivers environmental benefits to society by enrolling cropland and grasslands to reestablish or safeguard long‐term vegetative cover. In recent years, the CRP has dramatically increased grassland enrollment while cropland enrollment has been in steady decline. This paper uses descriptive analysis,
Wesley Zebrowski   +2 more
wiley   +1 more source

Rational Expectations and Market Timing: An Event Study of the China–United States Phase One Trade Deal

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Rational actors constantly incorporate information into their decision‐making behavior. Since there is often a time lag between the announcement of a policy and its implementation, an important question arises: when do rational actors incorporate new information into their market behavior, at the announcement or at the implementation of a ...
Tim Ölkers, Oliver Mußhoff
wiley   +1 more source

The effect of earning information, cash flow components, and financing decision on stock returns: empirical evidence on Indonesia stock exchange

open access: yesJournal of Economics, Business & Accountancy Ventura, 2019
Trading, Service, and Investment sectors show an essential role in the national economy, and they have grown significantly during the past years. They have created many job opportunities in both the formal sector and the non-formal sector.
Mia Kasmiati, Perdana Wahyu Santosa
doaj   +1 more source

Extension Economists: Valued in Mission, Penalized in Practice

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT As the public engagement arm of the land‐grant mission, we argue that Extension faculty in US agricultural economics departments face an identity crossroads as they struggle for institutional support. Specifically, we argue that Extension economists function as boundary‐spanning professionals within academic structures that often devalue ...
Trey Malone   +5 more
wiley   +1 more source

PENGARUH MODIFIED AUDIT OPINION TERHADAP BORROWING CASH FLOW DAN INVESTMENT CASH FLOW

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2013
This study examines and analyzes the economic consequences of modified audit opinion on borrowing cash flow and investment cash flow. Panel data model was used to observe the research.
Puspita Hardina Cahyaningrum, Fitriany
doaj   +1 more source

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