SISTEM INFORMASI CASH FLOW ANALYSIS UNTUK MENENTUKAN KESEHATAN PERUSAHAAN [PDF]
, 2017 Penelitian ini bertujuan untuk menghasilkan sistem informasi Cash Flow Analysis untuk menentukan kesehatan perusahaan. Analisis arus kas berupa laporan arus kas yang menggambarkan penerimaan, pengeluaran kas dan saldo akhir kas dalam suatu periode untuk ...
Kusumaningrum, Retno +2 more
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
A study on relationship between capital employed efficiency and operating cash flow: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 Capital employed efficiency is one of the intellectual capital components based on value added intellectual capital model. It is calculated by dividing value added on capital employed. Operational cash flow is made from operating activities.
Mohammad Hassani, Mehri Misaghi
doaj
Hedging Cash Flows from Commodity Processing [PDF]
Agribusinesses make long-term plant-investment decisions based on discounted cash flow. It is therefore incongruous for an agribusiness firm to use cash flow as a plant-investment criterion and then to completely discard cash flow in favor of batch ...
Dahlgran, Roger A.
core +1 more source
PENGARUH STRUKTUR KEPEMILIKAN DAN ARUS KAS TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) [PDF]
, 2016 This study aims to examine the effect of the ownership structures and cash flows on the financial distress. Indicators used to measure ownership structures are ownership concentration, government ownership, and managerial ownership.
UTAMI, Elika Regni, ZULAIKHA, Zulaikha
core
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
PENGARUH LABA DAN ARUS KAS TERHADAP HARGA SAHAM PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA
Jurnal Akuntansi Aktual, 2019 The purpose of this research was to examine and find out empirical evidence of influence the information of earnings and cash flow on stock price. The sample used consists of 22 companies in-cluded in the group LQ 45 on period 2011–2013.
Asrianti Asrianti, Syamsuri Rahim
doaj
CASH FLOW REPORTING AND CREATIVE ACCOUNTING [PDF]
Within the wide field of creative accounting, the main preoccupation of researchers surrounded earnings management. The current study comes to acknowledge that creative cash flow may distort the assessment of financial performance and should therefore ...
Matis Dumitru +2 more
core
Rethinking the corporate tax base. Evidence of the relationships between cash flow and net income [PDF]
, 2017 This study examines how the operating cash flow net of cash from investing activities (CFINV) is correlated with the net income for a sample of 189 Italian listed firms from 2011 to 2015. Research findings revealed three main results.
Santosuosso, Pierluigi
core
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source