Results 41 to 50 of about 5,333 (302)
Comparing the role of accruals and operating cash flows on users' decisions on financial statements: A case study of Tehran Stock Exchange [PDF]
Management Science Letters, 2013 One of the major challenges facing all of individuals and organizations is decision-making based on the information. The issues of priority about cash flows and accruals data in decision-making process for different groups of financial statement users ...
Mohsen Sohrabi Araghi +1 more
doaj
Impact of Free Cash Flow on Real and Artificial Earnings Management [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The purpose of this study is to examine the effect of free cash flow on the management of real and artificial earning in companies listed in the Tehran Stock Exchange during 2006 – 2016 by choosing 183 companies as sample.
Maryam Nobakht +1 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
تنمیة الرافدینThe aim of this research is to find the influence of operating cash flows on the value of banks recorded on the Iraqi Stock Exchange for the period 2019–2023.
Areen Abdullah Taher +1 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Does Operational Risk Disclosure Quality Increase Operating Cash Flows? [PDF]
BAR: Brazilian Administration Review, 2017 This study aims to measure the degree of operational risk disclosure and examine its impact on operating cash flow of banks listed on the UAE Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period 2003-2016.
Haitham Nobanee, Nejla Ellili
doaj +1 more source
Protection Motivation Theory and Farmers' Participation in Futures Markets: Evidence From Germany
Agribusiness, EarlyView.ABSTRACT This study examines why German farmers show limited adoption of commodity futures contracts despite substantial price volatility, applying Protection Motivation Theory (PMT) to understand the cognitive processes driving participation decisions in futures markets. Survey data from 303 German farmers collected in 2024 were analyzed using Partial
Hendrik Wever +2 more
wiley +1 more source
Journal of Accounting and Investment, 2022 Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards.
Dwi Fitri Puspa +3 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Using survey and discrete choice experiment data, we examined US specialty crop growers' preferences for marketing contract attributes in the context of emerging blockchain‐based technologies and expanding traceability initiatives. Results show that farmers preferred traditional written contracts but might be willing to accept digital ...
Elizabeth Canales +3 more
wiley +1 more source
ANALYSIS THE ABILITY OF PROFIT AND CASH FLOW INFORMATION IN PREDICTING FUTURE CASH FLOWS
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2020 The purpose of this study is to examine whether earnings information or cash flow information can predict future cash flows in service companies in Indonesia.
Miranti Pangestu
doaj +1 more source