Is Cash Negative Debt? A Hedging Perspective on Corporate Financial Policies [PDF]
We model the interplay between cash and debt policies in the presence of financial constraints. While saving cash allows financially constrained firms to hedge against future income shortfalls, reducing debt - "saving borrowing capacity" - is a more ...
Heitor Almeida +2 more
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PENGARUH PENURUNAN NILAI (IMPAIRMENT) ASET JANGKA PANJANG TERHADAP ARUS KAS MASA DEPAN PERUSAHAAN MANUFAKTUR DI NEGARA ASEAN [PDF]
, 2017 This research aims to examine the effect of long-lived asset impairments on future operating cash flows of ASEAN firms. In addition, this study also examine the differences of long-lived assets impairment in predicting firm’s future cash flows between
JULIARTO, Agung, RAHMADYO, Ardimas
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Pengaruh Komponen Arus Kas dan Laba Akuntansi terhadap Harga Perusahaan Manufaktur yang Terdaftar Dibursa Efek Indonesia [PDF]
, 2012 The aims of research are to a) examine and analyze the influence of the variable of operating cash flow component, b) examine and analyze the influence of the variable of investment cash flows component, c) examine and analyze the influence of the ...
Sampe, J. S. (Judi)
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Is Cash Negative Debt?A Hedging Perspective on Corporate Financial Policies [PDF]
, 2004 We model the interplay between cash and debt policies in the presence of financial constraints. While saving cash allows constrained firms to hedge against future cash flow shortfalls, reducing current debt – “saving borrowing capacity” – is a more ...
Acharya, Viral V. +2 more
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Choosing an Appropriate Model for Predicting Earnings Based on Comparing the Relevant Models in the Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2011 The present study investigates the prediction earning models and compares the models based on absolute forecast errors. For analyzing the data 232 listed firms Tehran stock exchange (TSE) are used during 1380-1387.
SH Hasanpour, R Janjani
doaj
The Abnormal Earnings Growth Model: Applicability and Applications [PDF]
We investigate a disaggregated version of the abnormal earnings growth (AEG) model of Ohlson and Juettner-Nauroth (2005). The value of the firm then becomes discounted free cash flows minus initial debt.
Jennergren, L. Peter, Skogsvik, Kenth
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Drought Risk, Capital Structure, and Adjustment Speed: The Moderating Role of Operating Cash Flows [PDF]
بررسیهای حسابداری و حسابرسیObjective Drought, as one of the natural disasters, has economic, social, and environmental impacts on various aspects of human life. One of its economic consequences is its impact on corporate capital structure decisions.
Golnaz Eshaghi +2 more
doaj +1 more source
HUBUNGAN ARUS KAS OPERASI DAN NILAI BUKU EKUITAS DENGAN HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]
, 2014 Martin Hermawan. The Correlation operating cash flow and Book Value of Equity with Stock Price at Manufacturing Companies Listed on IDX in 2013. Thesis. Jakarta. Concentration of Accounting Education. Study Program of Economics Education.
Hermawan, Martin
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