Results 11 to 20 of about 4,569,124 (142)
The usefulness of direct cash flow statements under IFRS [PDF]
, 2013 The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards.
Duboisée de Ricquebourg, Alan Jonathan
core +6 more sources
Is investment-cash flow sensitivity caused by agency costs or asymmetric information? Evidence from the UK [PDF]
, 2005 We investigate the investment-cash flow sensitivity of a large sample of the UK listed firms and confirm that investment is strongly cash flow-sensitive. Is this sensitivity a result of agency problems when managers with high discretion overinvest, or of
Renneboog, Luc D R, Pawlina, G
core +7 more sources
RACE: Revista de Administração, Contabilidade e Economia, 2017 Para que as informações contábeis sejam úteis às partes interessadas é necessário, entre outros aspectos, que elas sejam relevantes na revelação do desempenho organizacional.
Tayná Cruz Batista +2 more
doaj +1 more source
Dinasti International Journal of Economics, Finance & AccountingThis study aims to examine the influence of Earning Per Share (EPS) and Operating Cash Flow (OCF) on company value as measured by Price to Book Value (PBV) in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024, with Return on Equity (ROE) as a mediating variable.
Salma Putri Azzahra, Dwi Urip Wardoyo
openaire +1 more source
Jurnal ASET (Akuntansi Riset), 2019 . This study aims to observe the of intellectual capital disclosure on ECONOMIC VALUE ADDED (EVA) Spread. The study is conducted at a service industry sector, listed on the Indonesia Stock Exchange in the 7 years observation period, 2010 to 2016.
Saarce Elsye Hatane +2 more
doaj +1 more source
Role of Management of Working Capital Items in Explaining the Operational Efficiency of Companies Listed on the Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالیWorking capital management is crucial for business growth and survival as it maximizes enterprise value and shareholder wealth, thereby maintaining competitive conditions and optimal performance.
Behrooz Badpa +2 more
doaj +1 more source
Exploring the Financial Perspective in Sustainability Strategies: The Case of the Tourism Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between sustainability and corporate financial performance in the tourism sector. To address the mixed and inconclusive evidence in prior research, we develop an integrated theoretical framework that combines stakeholder theory, the resource‐based view, legitimacy theory, and agency theory and distinguishes
Rebecca Levy Orelli +3 more
wiley +1 more source
How Does AI Empower Corporate ESG Practices? Mechanisms Based on Information Processing Theory
International Journal of Finance &Economics, EarlyView.ABSTRACT In the context of the latest technological revolution and industrial transformation, Artificial Intelligence (AI) provides new impetus for the development of corporate ESG practices. This study, based on data from 2630 A‐share listed companies in China from 2010 to 2022, examines the impact of AI on corporate ESG performance and its mechanisms
Qin Zhu, Shanshan Jiang, Anna Min Du
wiley +1 more source
Abacus, EarlyView.We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley +1 more source