Results 41 to 50 of about 7,553 (216)

Dividend Policy and the Trade-Off Between Real and Accrual-Based Earnings Management: Empirical Evidence from the KOSPI Market

International Journal of Financial Studies
In this study, we examine whether dividend policy is associated differently with accrual-based earnings management and real earnings management measured through abnormal operating cash flow.
Okechukwu Enyeribe Njoku, Seonhye Jeong, Ana Belén Tulcanaza-Prieto, Hong Geun Yoon, Younghwan Lee   +4 more
doaj   +1 more source

The Effect of Cash Flows on Firm Performance: A Research on BIST

İstanbul İktisat Dergisi, 2023
In line with the development and change in the financial markets, the cash flow statement has become an important financial statement, and the strategic value of cash flow information for company managers and investors has increased. In this study; it is
İbrahim Kaya, Hakan Özçelik
doaj   +1 more source

Firm turnover under asymmetric information: Tanzania's agro‐dealer sector

American Journal of Agricultural Economics, EarlyView.
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler, Hope Michelson, Sarah Janzen, Christopher Magomba   +3 more
wiley   +1 more source

Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows [PDF]

بررسی‌های حسابداری و حسابرسی, 2013
Cash distributions to the shareholders, can have information content for future companies will have flexibility. Study role of Cash distributions to the shareholders and sizes of on non-governmental error forecast operating cash flows are reviewed The ...
Rezaei Rezaei, Ghasemi Ghasemi, Kargar Kargar, Adousi Adousi   +3 more
doaj   +1 more source

The causal effect of agricultural landscape simplification on Germany's grasslands during a compound drought and heatwave in 2018

American Journal of Agricultural Economics, EarlyView.
Abstract Preserving ecosystem services, along with economic and environmental benefits, will require future landscape policies to identify and incorporate relevant landscape features. In this paper, we investigate the causal effect of agricultural landscape simplification on drought‐related grassland damages.
Marco Ferro, Jan Börner, Silke Hüttel, Katja Kowalski, Patrick Hostert, Krisztina Kis‐Katos   +5 more
wiley   +1 more source

Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015)

Jurnal Akuntansi, 2018
This research aims to examine wether liquidity, profitability, leverage, and operating cash flow can be used as financial distress predictor. Manufacturing companies which were listed in the Indonesia Stock Exchange during the period 2014-2015, were used
Verani Carolina, Elyzabet Indrawati Marpaung, Derry Pratama   +2 more
doaj   +1 more source

Male reproductive system in stenopodidean shrimps: Unveiling basal reproductive traits in shrimp‐like Pleocyemata (Stenopodidae and Spongicolidae)

The Anatomical Record, EarlyView.
Abstract Stenopodidea represents one of the basal lineages within Pleocyemata, yet the male reproductive system (MRS) of this group remains poorly understood, with limited information available regarding its morphology and function. This study provides the first detailed description of the MRS in four stenopodidean shrimp species from two families ...
Caio Santos Nogueira, Lucas Rezende Penido Paschoal, Fernando José Zara   +2 more
wiley   +1 more source

Between soft power and suspicion: Chinese international students as diasporic actors in U.S.‐China geopolitical tensions

British Educational Research Journal, EarlyView.
Abstract This study examines the under‐theorized political role and identity of Chinese international students, who emerge as significant actors caught between U.S. soft power ambitions and rising geopolitical suspicion. Amid escalating U.S.‐China tensions, these students are forced to confront environments shaped by competing geopolitical discourses ...
Jing Yu
wiley   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source