Results 31 to 40 of about 5,333 (302)

Value Relevance of Cash Flow Statements in Syrian Banks: Evidence from the Damascus Securities Exchange [PDF]

International Journal of Management, Accounting and Economics
This study investigates whether the cash flow statements of banks provide valuable insights for Syrian investors. Using Ohlson's (1995) theoretical framework, which links stock prices to the book value of equity, earnings, and cash flow elements, the ...
Haidar Haidar
doaj   +1 more source

RETRACTED: Modeling and Management of Power Supply Enterprises’ Cash Flows

Energies, 2021
The purpose of the study is to assess the efficiency of cash flow management at power supply companies of the CIS (Commonwealth of Independent States) countries.
Darya Pyatkina, Tamara Shcherbina, Vadim Samusenkov, Irina Razinkina, Mariusz Sroka   +4 more
doaj   +1 more source

Effect Of Net Income And Operating Cash Flow On Cash Dividends

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 2019
In invested, investors are more interested to shared profits at the form of cash dividends. The factor that can determine the amount of cash dividends that companies shared to investors are financial condition of the company which consists of net income and operating cash flow.
Uswatun Hasanah, Sherly Rinjani
openaire   +2 more sources

Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [PDF]

مجله دانش حسابداری, 2012
This study examines the relationship between cash flows management and cost of debt. Operating cash flow is divided into two categories as managed and unmanaged cash flows.
Rezvan Hejazi, Rohollah Gheitasi, Mir Sajjad Mosajed Mousavi   +2 more
doaj   +1 more source

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  

The Spatiotemporal Genetic Architecture of Seed Vigor in Upland Cotton

Advanced Science, EarlyView.
Leveraging the semi‐automated SeedRanger platform, we profiled the germination kinetics of 356 cotton accessions at a 30‐min interval. This high‐throughput phenomic approach delineated a temporal genetic network comprising 541 stage‐specific loci. Crucially, functional validation identified FLA2 as a pivotal, auxin‐modulated regulator that orchestrates
Luyao Wang, Jie Dai, Ting Zhao, Shengjun Zhao, Hongyu Wu, Jiaying Pan, Yupeng Hao, Ke Nie, Li Yu, Yumeng Zhu, Xiangyi Zhao, Kai Huang, Mengke Zhang, Yongyan Zhao, Yaping Jiang, Siyuan Wang, Yiling Pan, Yubing Chen, Yilai Lin, Wanghong Shi, Yayuan Deng, Jin Han, Jie Li, Xuan Long, Junbin Wang, Zhiyuan Zhang, Zegang Han, Zhanfeng Si, Lei Ju, Jun Li, Tianzhen Zhang, Ji Zhou, Xueying Guan   +32 more
wiley   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source

Assessing Household Welfare in Response to Rising Food Prices in The Gambia

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines how rising food prices affected household welfare in The Gambia using nationally representative data from the 2015/16 Integrated Household Survey (IHS‐3). The analysis reflects household consumption behavior and market conditions prevailing during that period and provides a structural benchmark for understanding ...
Roger Vorsah, Obed Quaicoe, Fafanyo Asiseh, John N. Ng'ombe   +3 more
wiley   +1 more source

The Effect of Earnings, Operating Cash Flows and Accruals in Predicting Future Operating Cash Flows

INVEST : Jurnal Inovasi Bisnis dan Akuntansi
The purpose of this study was to analyse the effect of gross profit, operating profit, net profit, operating cash flow, changes in accounts receivable, changes in accounts payable, changes in inventory and depreciation expense simultaneously on the prediction of future operating cash flow.
Rimet Rimet, Annisa Luthfiah
openaire   +1 more source

Temporary Programs, Lasting Questions: Ad Hoc Assistance in the U.S. Farm Safety Net

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Large ad hoc assistance programs have returned to U.S. farm policy since 2017, operating alongside a more developed safety net built around federally subsidized crop insurance, Title I commodity programs, and standing disaster assistance. This paper reviews the renewed use of ad hoc assistance, documents its recent scale using USDA data, and ...
Alejandro Plastina, Oranuch Wongpiyabovorn   +1 more
wiley   +1 more source