PENGARUH MODIFIED AUDIT OPINION TERHADAP BORROWING CASH FLOW DAN INVESTMENT CASH FLOW
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
Analytical Review of Separation of Operating Cash Flow and Accruals on the Ability to Predict Future Cash flows and Profits [PDF]
The aim of this research is to specify the characteristics of normal and abnormal cash flows in conjunction with normal and abnormal accruals in predicting future cash flows and earnings, and they are used to analyze the quality of earnings. Each of cash
Mohammad Ali Aghaei +2 more
doaj +1 more source
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
EFFECT OF FREE CASH FLOW ON TOTAL DEBT OF FIRMS QUOTED ON NAIROBI SECURITIES EXCHANGE, KENYA [PDF]
: A positive cash flow situation gives a business more liquidity, which enables it to continue operating and generate greater revenue. Total debt describes how a corporation finances its assets through a combination of equity and debt, where the debt’s ...
Oliver Mukweyi Pyoko
core +1 more source
THE IMPACT OF BANK SIZE ON THE RELATIONSHIP BETWEEN CASH FLOW AND LIQUIDITY: EVIDENCE FROM EGYPTIAN LISTED BANKS [PDF]
There is a scarcity in previous studies on the impact of liquidity and size on cash flows. To address this, in this paper we examine the relationship between liquidity and various types of cash flow, including NOFC, INF, and FCF, while taking into ...
Mai Ahmed Abdelzaher Zidan
doaj +1 more source
Protection Motivation Theory and Farmers' Participation in Futures Markets: Evidence From Germany
ABSTRACT This study examines why German farmers show limited adoption of commodity futures contracts despite substantial price volatility, applying Protection Motivation Theory (PMT) to understand the cognitive processes driving participation decisions in futures markets. Survey data from 303 German farmers collected in 2024 were analyzed using Partial
Hendrik Wever +2 more
wiley +1 more source
Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows [PDF]
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 +3 more
doaj +1 more source
Faktor - faktor yang Mempengaruhi Manajemen Laba Perusahaan
Abstrak : Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh leverage, ukuran perusahaan, free cash flow, dan operating cash flow terhadap manajemen laba perusahaan subsektor makanan dan minuman yang terdaftar di BEI periode 2015-2018 ...
Nanda Ayu Cahyaning Thyas
doaj +1 more source
Operating Cash Flows, Cash Recovery Rates And Internal Rates Of Return
<p class="MsoNormal" style="text-align: justify; line-height: normal; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="font-family: "Times New Roman","serif"; color: black; font-size: 10pt; mso-themecolor: text1;">Investors depend on financial reporting to assess the amounts and timing of future
Christine Andrews +2 more
openaire +2 more sources
The role of venture‐financed startups in innovation for US agriculture
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 +2 more
wiley +1 more source

