Results 51 to 60 of about 4,806,890 (297)

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

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

American 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, Charles A. W. de Grazia, Nicholas E. Rada   +2 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

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

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

Cash Flow Projection for Operating Loan Determination [PDF]

, 2009
4 pp.A cash flow statement is simply a record of the dollars coming in and the dollars going out of a business.
McCorkle, Dean, Klinefelter, Danny A.
core  

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

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

A system dynamics‐based framework for bioenergy planning in sub‐Saharan Africa: integrating circular bioeconomy and Fourth Industrial Revolution technologies

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Energy scarcity remains a persistent challenge in sub‐Saharan Africa (SSA), where limited access to reliable, affordable, and clean energy constrains socioeconomic development. Biomass resources, including agricultural residues, forest waste, and waste from other biological sources, are widely available, but their use for modern energy ...
Joseph O. Dirisu, Thywill Cephas Dzogbewu, Deon Johan de Beer   +2 more
wiley   +1 more source