Results 21 to 30 of about 4,569,124 (142)

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source

ENVIRONMENTAL AND SOCIAL INFORMATION DISCLOSURE QUALITY AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA

Gusau Journal of Accounting and Finance
The General perception of investors and other stakeholders is that self-developed environmental and social information disclosure (ESID) of companies lack quality required to make informed business decision which may impact company operating cash flow ...
Saka Tunde Abdulsalam
doaj   +1 more source

Who Bears the Pen? Audit Partner–Manager Report Signatures, Multilevel Accountability and Audit Quality in China

International Journal of Auditing, EarlyView.
ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao, Jengfang Chen, Meiting Lu, Grant Richardson   +3 more
wiley   +1 more source

Lost in the Noise: How IPO Suspensions Distract Venture Capitalists From Monitoring Portfolio Firms

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine how regulatory suspensions of initial public offerings (IPOs) affect venture capitalists’ (VCs’) post‐IPO monitoring of portfolio firms in China. Using a difference‐in‐differences design that exploits three major IPO suspension episodes as quasi‐natural experiments, we provide causal evidence that these shocks divert VCs’ attention ...
Ao Li, Yue Pan, Gary Gang Tian, Pengdong Zhang   +3 more
wiley   +1 more source

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, Widodo, Catur Edi, QOMARULLAH, Muhammad Reza   +2 more
core   +1 more source

The Effect of Liquidity, Profitability, Leverage, and Operating Cash Flow on Financial Distress of Transportation-Logistics Companies on the Indonesia Stock Exchange (IDX) 2022-2024

Indonesian Interdisciplinary Journal of Sharia Economics
Financial distress refers to the financial instability of a company. The transportation and logistics sector underwent significant changes due to the COVID-19 pandemic in 2020–2021, leading to a decline in revenues and disruptions in cash flow.
Sicilya Khairunnisa, Deannes Isynuwardhana   +1 more
doaj   +1 more source

Firm‐Level Political Risk and Earnings Manipulation

Journal of Business Finance &Accounting, Volume 53, Issue 4, Page 1382-1408, August 2026.
ABSTRACT Using recently developed proxies for firm‐level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh's core prediction that investor attention is associated with less managerial manipulation, we find that firm‐level political risk, serving as a proxy for investor attention, is ...
Hui L. James, Thanh Ngo, Jurica Susnjara
wiley   +1 more source

CSR disclosure and investment efficiency in MENA countries: The moderating role of CSR committee

Strategic Change, Volume 35, Issue 4, Page 591-615, July 2026.
ABSTRACT Corporate social responsibility disclosure (CSRD) is often recognized as a transparency mechanism that allows companies to communicate their commitment to CSR. However, CSRD may also exacerbate agency conflicts. This study addresses these two contrasting perspectives by investigating the impact of CSRD on investment efficiency and exploring ...
Mohamed Malek Belhoula, Imen Khanchel, Naima Lassoued, Rouba Jebri   +3 more
wiley   +1 more source

The Influence of Net Profit Margin, Operating Cash Flow, Trade Volume, and Intellectual Capital on Firm Value in Infrastructure Sector Companies Listed on the Indonesian Stock Exchange

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to determine the effect of Net Profit Margin (NPM), Operating Cash Flow (OCF), Trading Volume, and Intellectual Capital (IC) on Firm Value in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023.
Dinda Amalia Putri, Lina Budiarti
doaj   +1 more source

Do temporary changes in earnings caused by mean reversion affect firms’ refinancing decisions?

Journal of Financial Research, Volume 49, Issue 1, Page 228-252, Spring 2026.
Abstract We develop a dynamic two‐stage trade‐off model with refinancing when earnings are mean reverting. Our model predicts a negative relation between profitability and leverage at refinancing due to conservative debt increases. With multiple rounds of refinancing, the leverage–profitability relation may turn positive when firms have substantial ...
Elettra Agliardi, Marios Charalambides, Md Shahedur R. Chowdhury, Nicos Koussis   +3 more
wiley   +1 more source