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]
, 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
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Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
MONITORING THE CASH FLOWS OF THE RUSSIAN FEDERAL PENITENTIARY SERVICE (FSIN)
Финансы: теория и практика, 2017 The results of the cash flow monitoring provide managers with the information basis for making sound management decisions in terms of improving the solvency, financial condition and effectiveness of the Federal Penitentiary Service.
L. A. Malenkova
doaj +1 more source
Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?
The Accounting Review, 2009 ABSTRACT: Motivated by recent FASB, IASB, and CFA Institute comments, we explore the predictive value of direct method cash flow disclosures. A primary stated purpose of the direct method is to better forecast future performance. To examine this purpose, we first document that direct method line items, such as cash received from customers, are not ...
Orpurt, Steven Francis, Zang, Yoonseok
openaire +3 more sources
Reliability of Public Private Partnership Projects under Assumptions of Cash Flow Volatility [PDF]
This paper focuses on dynamic financial modelling of recurring cash flow items in PPP projects in operating stage and on risks associated with the volatility of these cash flows.
Pfnür, Andreas +2 more
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Kemampuan Laba Bersih, Arus Kas Operasi, dan Rasio Piutang untuk Mempengaruhi Arus Kas Masa Mendatang pada Perusahaan Food And Beverage di Bei [PDF]
, 2012 Financial reporting can evaluate a company\u27s ability to generate cash and cash equivalents better through the information that is focused on the financial position, statement of changes in financial position and cash flows of the company.
WANTI, F. K. (FERRA)
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [PDF]
بررسیهای حسابداری و حسابرسی, 2011 Profitability in prior studies is typically defined as one-year-ahead operating income divided by one-year-ahead average total assets. This scaling transforms operating income into return on assets (ROA).
Javad Rezazadeh +1 more
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
The effect of depreciation in operating cash flows of brazilian electricity power companies in years 2001 and 2002 [PDF]
, 2005 A demonstração dos fluxos de caixa, apesar de ainda não ser uma demonstração obrigatória no Brasil, facultativamente é divulgada por várias empresas brasileiras.
Lustosa, Paulo Roberto Barbosa +2 more
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