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Pengaruh Informasi Arus Kas, Laba Kotor, Ukuran Perusahaan, Return On Asset (Roa) Dan Debt Equty Ratio (Der) Terhadap Return Saham (Studi Empiris pada Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]

open access: yes, 2016
This research aims to analyze the effect of cash flow information, company size, gross profit, Return On Assets (ROA), and the Debt Equity Ratio (DER) against the return of shares on the company's wide range of industry sectors listed on the Indonesia ...
, Dra. Mujiyati, M.Si   +1 more
core  

Operating Cash Surplus Determinations [PDF]

open access: yesAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2009
The paper defines the concept of operating surplus. Then, it is compared to thegross operating surplus and the differences are identified. The two calculationmethods are presented next: (1) operating revenue less operating charges and(2) the gross ...
Teodor HADA
doaj  

A Comparative Review of Predictive Ability of Direct and Indirect Methods Cash Flow Information [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2009
This research examines the usefulness of direct method cash flow information; in particular, whether the direct method leads to more accurate predictions of future operating cash flows than the indirect method.
Omid Pourheydari   +2 more
doaj  

Debt and Corporate Performance: Evidence from Unsuccessful Takeovers [PDF]

open access: yes
This paper examines how debt affects firms following failed takeovers. Using a sample of 573 unsuccessful takeovers, we find that, on average, targets significantly increase their debt levels.
Assem Safieddine, Sheridan Titman
core  

The association between Excess Cash Holding and Shareholder Value: The Case of Tehran Stock Exchange [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2012
Cash is one of the most crucial resources in every enterprise and making a balance between available cash and its requirements is the most important criteria for safety economic in every entity. All the companies that have enough cash for their operation
Nezamedin Rahimian   +2 more
doaj  

Hedging Cash Flows from Commodity Processing [PDF]

open access: yes
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

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