PENGARUH STRUKTUR KEPEMILIKAN DAN ARUS KAS TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) [PDF]
, 2016 This study aims to examine the effect of the ownership structures and cash flows on the financial distress. Indicators used to measure ownership structures are ownership concentration, government ownership, and managerial ownership.
UTAMI, Elika Regni, ZULAIKHA, Zulaikha
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ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
An Effective Model to Predict Cash Flow Based on a Comparison of the Relevant Models: Case of Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2008 This paper studies the cash flows forecast models and compares the predictive ability of models based on absolute forecast error. Also in this paper, as the indicator of volatility of business environment, the effects of volatility of sales and ...
علی ثقفی +1 more
doaj
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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ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
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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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)
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore +2 more
wiley +1 more source
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