Log in

Relevant bibliographies by topics / Real-cash / Journal articles

To see the other types of publications on this topic, follow the link: Real-cash.

Journal articles on the topic 'Real-cash'

Author: Grafiati

Published: 4 June 2021

Last updated: 13 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Real-cash.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Borse, Dinesh Dadasaheb, and Dr D. M. Gujarathi Dr. D. M. Gujarathi. "Direct Cash Transfer- A Real Game Changer." Paripex - Indian Journal Of Research 2, no. 1 (2012): 12–13. http://dx.doi.org/10.15373/22501991/jan2013/5.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Copeland, Thomas E. "From Expected Cash Flows to Real Options." Multinational Finance Journal 14, no. 1/2 (2010): 1–27. http://dx.doi.org/10.17578/14-1/2-1.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Jagannath, Patil Sanjaykumar, and Dr Pandit Yashwant Mali. "Is Cotton a Real Cash Crop ? Cotton Growing Frmer’s Perspectives." International Journal of Scientific Research 2, no. 1 (2012): 131–35. http://dx.doi.org/10.15373/22778179/jan2013/46.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Kisser, Michael. "The Real Option Value of Cash*." Review of Finance 17, no. 5 (2013): 1649–97. http://dx.doi.org/10.1093/rof/rfs034.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Konikoff, Paula K. "Turning corporate real estate into cash." Journal of Corporate Accounting & Finance 8, no. 3 (1997): 107–21. http://dx.doi.org/10.1002/jcaf.3970080310.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Carmichael, David G. "A cash flow view of real options." Engineering Economist 61, no. 4 (2016): 265–88. http://dx.doi.org/10.1080/0013791x.2016.1157661.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Trinh, Truong Hong, and Phan Thi Thuy Mai. "The Determinants of Corporate Liquidity in Real Estate Industry: Evidence from Vietnam." International Journal of Economics and Finance 8, no. 7 (2016): 21. http://dx.doi.org/10.5539/ijef.v8n7p21.

Full text

Abstract:

<p>This paper investigates the impact of firm size, profitability, cash flows, investment opportunities, leverage and capital expenditure on cash holding level and cash conversion cycle for 54 listed real estate companies in Vietnam stock exchange during 2010-2014. The empirical result highlights two most important variables that affect the cash holdings–profitability and capital expenditure that have strong influence on the corporate liquidity of these real estate companies. The study also indicates that policies on cash holdings and working capital investment have been affected under f

APA, Harvard, Vancouver, ISO, and other styles

8

Du, Xiaodong, and David A. Hennessy. "The planting real option in cash rent valuation." Applied Economics 44, no. 6 (2012): 765–76. http://dx.doi.org/10.1080/00036846.2010.522524.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Barton, Kelsey, and Yuri Lawryshyn. "Integrating Real Options with Managerial Cash Flow Estimates." Engineering Economist 56, no. 3 (2011): 254–73. http://dx.doi.org/10.1080/0013791x.2011.601403.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Ramezani, Cyrus A. "Financial constraints, real options and corporate cash holdings." Managerial Finance 37, no. 12 (2011): 1137–60. http://dx.doi.org/10.1108/03074351111175074.

Full text

APA, Harvard, Vancouver, ISO, and other styles

11

Ledford, Heidi. "Kudos, not cash, is the real X-factor." Nature 443, no. 7113 (2006): 733. http://dx.doi.org/10.1038/443733a.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

Nugroho, Felicianus Adi, and Dewi Ratnaningsih. "PENGARUH REAL EARNING MANAGEMENT TERHADAP ARUS KAS OPERASI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI)." MODUS 27, no. 1 (2016): 65. http://dx.doi.org/10.24002/modus.v27i1.569.

Full text

Abstract:

This study aims to determine the efect of real earnings management which is a proxy of earnings management to the predictive ability of fnancial reports through the companyâ€™s operating cash fow. Researchers also consider the infuence exerted by the quality of audits of the relationship between real earnings management with the companyâ€™s operating cash fow. Samples are manufacturing companies listed in Indonesia Stock Exchange during the period of observation 2010-2012.Berdasarkan criteria previously set contained 249 corporate data used in this study. The results of this study revealed tha

APA, Harvard, Vancouver, ISO, and other styles

13

Jadevicius, Arvydas. "Exchange-traded fund investing as European open-end diversified core equity real-estate funds' cash substitute." Journal of Property Investment & Finance 38, no. 2 (2020): 156–60. http://dx.doi.org/10.1108/jpif-12-2019-0147.

Full text

Abstract:

PurposeThe study is set to explore a viability for substituting part of cash holdings within European open-end diversified core equity (ODCE) real-estate funds with listed real-estate exchange-traded fund (ETF) alternative. Academically, this research bridges a knowledge gap within private real-estate market research.Design/methodology/approachFirst, the study investigates the correlation between ODCE and ETFs to assess series interdependence. Next, the study generates a blended ODCE and ETF portfolio and examines its performance by quantifying a) the contribution to returns and b) the diversi

APA, Harvard, Vancouver, ISO, and other styles

14

Fransisca, Angelinda, and Hery Hery. "ANALISIS PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN DAN CHIEF FINANCIAL OFFICER WANITA TERHADAP REAL EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2011." Jurnal Akuntansi 8, no. 2 (2015): 229–50. http://dx.doi.org/10.25170/jara.v8i2.21.

Full text

Abstract:

This study was conducted to provide empirical evidence of the influence of the proportion of independent board and women CFO towards real earnings management as measured by cash flow operations, production costs, and discretionary expenses. Testing is done by using multiple regression analysis, where the women CFO variables is dummy. The result showed that women CFO significant effect on real earnings management through cash flow operations and production costs, but not significant in real earnings management through discretionary costs. The variable proportion of independent board significant

APA, Harvard, Vancouver, ISO, and other styles

15

Wei, Li, and Teng Yun. "Real Estate Project Financial Evaluation Based on Cash Flow Estimation." Open Construction and Building Technology Journal 9, no. 1 (2015): 135–41. http://dx.doi.org/10.2174/1874836801509010135.

Full text

Abstract:

This paper analyzes the factors influencing cash flows and divides them as certainty factors and uncertainty factors; it mainly discusses the uncertainty factors causing change of cash flow. For the characteristics of uncertainty of cash flows in real estate project, we adopted probability theory and mathematical statistics to balance and estimate the cash flows. Then the computer simulation method for uncertainty factors based on Beta distribution and normal distribution is proposed, with the prediction method of cash inflow and outflow. Illustrated by the case of actual real estate projects,

APA, Harvard, Vancouver, ISO, and other styles

16

Choi, Hyunjung. "Real Earnings Management and the Value of Cash Holdings." Journal of Industrial Economics and Business 32, no. 4 (2019): 1517–41. http://dx.doi.org/10.22558/jieb.2019.08.32.4.1517.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

Cossin, Didier, and Tomas Hricko. "The benefits of holding cash: a real options approach." Managerial Finance 30, no. 5 (2004): 29–43. http://dx.doi.org/10.1108/03074350410769056.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Kanodia, Chandra, and Arijit Mukherji. "Real effects of separating investment and operating cash flows." Review of Accounting Studies 1, no. 2 (1996): 51–71. http://dx.doi.org/10.1007/bf02352426.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Kanodia, Chandra, and Arijit Mukherji. "Real effects of separating investment and operating cash flows." Review of Accounting Studies 1, no. 1 (1996): 51–71. http://dx.doi.org/10.1007/bf00565412.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Rafiqi, Yusep. "The Problem of Perpetuity in Cash Waqf." International Journal of Nusantara Islam 6, no. 1 (2019): 10–19. http://dx.doi.org/10.15575/ijni.v6i1.1321.

Full text

Abstract:

In Indonesia, cash waqf began to emerge in recent years in line with the passage of the act of the Republic of Indonesia no. 41 Year 2004 About Waqf. But, in the act, money that can be donated as waqf property is almost certainly based on its nominal value rather than the real value. This article discusses how nominal or real value is contained in the currency when it is used as a waqf. The research approaches in this paper is qualitative description method through content analysis. This research analyzing the contents of various complexities between the opinion of fuqaha about cash waqf and i

APA, Harvard, Vancouver, ISO, and other styles

21

Park, Jongil, and Sangyi Shin. "The Effect of Tax Risk on Real Earnings Management, Cash Holdings, and Future Cash Taxes Paid." Korean Accounting Review 45, no. 4 (2020): 41–92. http://dx.doi.org/10.24056/kar.2020.03.006.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

He, Ling T., and K. Michael Casey. "Cash-out vs. cash-in refinancings: their dynamic relationships with stock market and real estate factors." American J. of Finance and Accounting 2, no. 2 (2010): 196. http://dx.doi.org/10.1504/ajfa.2010.037063.

Full text

APA, Harvard, Vancouver, ISO, and other styles

23

Siti Masrifah, R. Bambang Dwi Wiryanto, and Fauziyah. "ANALISIS DETERMINAN TINGKAT CASH HOLDING PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019." Journal of Sustainability Bussiness Research (JSBR) 1, no. 1 (2020): 524–30. http://dx.doi.org/10.36456/jsbr.v1i1.3050.

Full text

Abstract:

Untuk menguji dan mendapati dampak dari tiap variabel terhadap peraturan cash holding (kas ditangan) di industri properti yang tercatat pada Bursa Efek Indonesia (BEI) 2015-2019 ialah tujuan penelitian ini. Sebanyak 20 perusahaan properti menjadi sampel dalam penelitian. Kajian data yang dimanfaatkan yaitu, regresi linier berganda menggunakan metode kuantitatif dengan program SPSS release 23.0. Hasil penelitian : (1) cash flow, firm size, dan cash corversion cycle secara parsial tidak berdampak signifikan pada cash holding; (2) net working capital, growth opportunity, leverage, dan board size

APA, Harvard, Vancouver, ISO, and other styles

24

Wei, Xing, and Xian Mei. "Poly Real Estate Value Evaluation Research." Applied Mechanics and Materials 687-691 (November 2014): 5075–79. http://dx.doi.org/10.4028/www.scientific.net/amm.687-691.5075.

Full text

Abstract:

This paper made valuation research on poly real estate by combining the actual situation of poly real estate and special factors affecting real estate industry assessment, using relative valuation method p/e ratio method and price-to-book ratio method, and discount cash flow method in absolute valuation method respectively. Three methods valuation results have little difference from the actual price, and are in line with the actual situation. By contrast, two methods valuation results are slightly lower than the actual price, which means that poly still has a certain rise space. From overall a

APA, Harvard, Vancouver, ISO, and other styles

25

Zhou, Hong, Shuai Geng, and Lu Zhuang Wang. "Relationship between Free Cash Flow and Corporate Performance Evidence from the Listed Real Estate Companies in China." Applied Mechanics and Materials 556-562 (May 2014): 6445–48. http://dx.doi.org/10.4028/www.scientific.net/amm.556-562.6445.

Full text

Abstract:

There is no consensus on the impact of free cash flow upon corporate performance. Based on the data from 2006-2012 of all listed real estate companies in China, authors studied the relationship between the free cash flow and performance of these firms. Using principal component analysis and regression analysis, key financial performance indicators were calculated out of 18 financial performance indicators, and these key indicators of sample companies were correlated to their free cash flow. The results showed that the free cash flow of a company is negatively linear-correlated to its performan

APA, Harvard, Vancouver, ISO, and other styles

26

Özer, Fazilet, Ismail Hakki Toroslu, and Pinar Karagoz. "Comparison of Integer Linear Programming and Dynamic Programming Approaches for ATM Cash Replenishment Optimization Problem." International Journal of Applied Metaheuristic Computing 11, no. 3 (2020): 120–32. http://dx.doi.org/10.4018/ijamc.2020070107.

Full text

Abstract:

With the automated teller machine (ATM) cash replenishment problem, banks aim to reduce the number of out-of-cash ATMs and duration of out-of-cash status. On the other hand, they want to reduce the cost of cash replenishment, as well. The problem conventionally involves forecasting ATM cash withdrawals, and then cash replenishment optimization based on the forecast. The authors assume that reliable forecasts are already obtained for the amount of cash needed in ATMs. The focus of the article is cash replenishment optimization. After introducing linear programming-based solutions, the authors p

APA, Harvard, Vancouver, ISO, and other styles

27

Alicia, Rizki, Jeffry Putra, Winny Fortuna, Felin Felin, and Mas Intan Purba. "Pengaruh Growth Opportunity, Leverage dan Firm Size terhadap Cash Holding Perusahaan Properti dan Real Estate." Owner (Riset dan Jurnal Akuntansi) 4, no. 2 (2020): 322. http://dx.doi.org/10.33395/owner.v4i2.219.

Full text

Abstract:

Adapun tujuan dari penelitian ini adalah untuk mengetahui dan menguji hubungan Growth Opportunity, Leverage dan Firm Size terhadap Cash Holding pada perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Penelitian ini adalah penelitian kuantitatif dan pendekatan deduktif bersifat deskriptif. Jumlah populasi adalah 49 perusahaan properti & real estate yang ada di BEI periode 2014-2017. Teknik sampel menggunakan sampling purposive sehingga sampel penelitian yang memenuhi kriteria sebanyak 31 perusahaan. Metode pengumpulan data menggunakan data sekunder

APA, Harvard, Vancouver, ISO, and other styles

28

Chubuk, Lesia. "SIMULATION MODELLING AS A TOOL FOR RISK ANALYSIS AND DEVELOPMENT OF STRATEGY TO INCREASE REAL ESTATE INCOME." Three Seas Economic Journal 2, no. 1 (2021): 97–103. http://dx.doi.org/10.30525/2661-5150/2021-1-16.

Full text

Abstract:

The purpose of th article is to substantiate the possibility of applying methods for assessing the effectiveness and risks of investing for the analysis of income in the strategic management of real property. Methodology. The methodical bases of sensitivity analysis and simulation modeling of cash flows of real property income are stated. Results. The critical factors of costs and revenues affecting net present value of total cash flow from grain elevator real property object have been revealed. It is evidenced that the most significant factors influencing the amount of cash flows are the volu

APA, Harvard, Vancouver, ISO, and other styles

29

Michailidis, Anastasios, Konstadinos Mattas, and Diamantis Karamouzis. "Assessment of irrigation dam using real options and discounted cash flow approaches: a case study in Greece." Water Policy 11, no. 4 (2009): 481–88. http://dx.doi.org/10.2166/wp.2009.057.

Full text

Abstract:

This article extends the evaluation techniques of an irrigation dam in northern Greece, called “Petrenia”, by comparing the real options approach along with, a traditional one, the discount cash flow. By introducing first a Monte Carlo simulation, the various uncertainty factors can be simulated and alternative value options can be computed, feeding them later in the real options model. Results from the case study in Greece clearly demonstrate that the irrigation dam can be classified as a profitable investment, by applying traditional discount cash flow analysis, while by applying the real op

APA, Harvard, Vancouver, ISO, and other styles

30

Dennis, Carina. "Scientists complain government cash is no rise in real terms." Nature 429, no. 6988 (2004): 118. http://dx.doi.org/10.1038/429118a.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Andor, György, and Gábor Bóta. "Cash flow estimation for real option analysis using Margrabe's model." Acta Oeconomica 56, no. 2 (2006): 183–94. http://dx.doi.org/10.1556/aoecon.56.2006.2.3.

Full text

Abstract:

This paper looks at how the parameters for real option analysis can be extracted from the general capital budget of a project and discusses how the estimated cash flows of a general project can be used for a real option analysis. A project is described where it is possible to stop the business operation in case of predicting a loss for the next year. Our model shows how the cash flow of the period influenced by the option-like decision has to be separated in order to get the exercise price and the price of the underlying asset for real option valuation. Besides providing arguments against the

APA, Harvard, Vancouver, ISO, and other styles

32

Beck, Stacie, and David R. Stockman. "Money as real options in a cash-in-advance economy." Economics Letters 87, no. 3 (2005): 337–45. http://dx.doi.org/10.1016/j.econlet.2005.01.011.

Full text

APA, Harvard, Vancouver, ISO, and other styles

33

Greiner, Adam J. "An examination of real activities management and corporate cash holdings." Advances in Accounting 39 (December 2017): 79–90. http://dx.doi.org/10.1016/j.adiac.2017.10.002.

Full text

APA, Harvard, Vancouver, ISO, and other styles

34

Kassamany, Talie, Salma Ibrahim, and Stuart Archbold. "Accrual and real-based earnings management by UK acquirers." Journal of Accounting & Organizational Change 13, no. 4 (2017): 492–519. http://dx.doi.org/10.1108/jaoc-09-2015-0073.

Full text

Abstract:

Purpose This study aims to investigate the occurrence of pre-merger earnings management for a sample of 197 stock- and cash-financed UK acquirers between 1990 and 2009. It also examines the earnings management behaviour around the change in the Corporate Governance Code in 2003 based on the Higgs recommendations. Design/methodology/approach Mean and median accrual- and real-based manipulation are examined in the period before the announcement of a merger and acquisition. These are compared across stock and cash acquirers as well as before and after the implementation of the Higgs recommendatio

APA, Harvard, Vancouver, ISO, and other styles

35

Jimmy, Jimmy, Jesslyn Minerva, Kerlyn Kerlyn, Lisa Lisa, and Ferdinand Napitupulu. "Pendekatan Arsitektur Modern Minimalis pada Bangunan Perkantoran." Jurnal Indonesia Sosial Teknologi 2, no. 4 (2021): 622–38. http://dx.doi.org/10.36418/jist.v2i4.136.

Full text

Abstract:

Penelitian iniibertujuan untukimengujiiapakah FreeiCashiFlow, Leverage, Likuiditas, dan Firm Size berpengaruh terhadap Kebijakan Deviden pada perusahaan property dan real estate yang terdaftar di BEI. Jenis penelitian yang digunakaniadalahipenelitianikuantitatif karenaidataiyangidigunakaniadalah angka –angkaisedangkan sifatipenelitianiiniiadalahipenelitian deskriptif. Populasiidalam penelitian ini berjumlah 61 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Sampel penelitian yangidigunakaniberupa laporanikeuangan perusahaan sektor Property dan RealiEstateiyangiterda

APA, Harvard, Vancouver, ISO, and other styles

36

Sutrisno, Paulina. "Earnings Management: An Advantage or Disadvantage?" Accounting and Finance Review (AFR) Vol.2(2) Apr-Jun 2017 2, no. 2 (2017): 64–72. http://dx.doi.org/10.35609/afr.2017.2.2(9).

Full text

Abstract:

Objective - The purpose of this research is to examine the consequences of accrual based earnings management and real earnings management on future operating performance.The firms studied engage in accrual-based earnings management with discretionary accrual measures using the modified Jones model and some of the following real earnings management activities: (1) Sales manipulation that accelerates the timing of sales through increased price discounts or cutting prices to boost sales in the current period; and/or (2) cutting of discretionary expenditures to increase income in the current perio

APA, Harvard, Vancouver, ISO, and other styles

37

Bergman, Nittai K., Rajkamal Iyer, and Richard T. Thakor. "The Effect of Cash Injections: Evidence from the 1980s Farm Debt Crisis." Review of Financial Studies 33, no. 11 (2020): 5092–130. http://dx.doi.org/10.1093/rfs/hhaa012.

Full text

Abstract:

Abstract What is the effect of cash injections during financial crises? Exploiting county-level variation arising from random weather shocks during the 1980s Farm Debt Crisis, we analyze and measure the effect of local weather-driven cash flow shocks on the real and financial sectors. We show that such cash flow shocks significantly affect a host of economic outcomes, including land values, loan delinquency rates, the probability of bank failure, employment, and wages. Estimates of the effect of local cash flow shocks on county income levels during the financial crisis yield a multiplier of 1.

APA, Harvard, Vancouver, ISO, and other styles

38

Wu, Peng, Ning Jun Ruan, and Kai Xie. "Fuzzy Recognition Intelligent System Based on Cash Character." Advanced Materials Research 748 (August 2013): 675–78. http://dx.doi.org/10.4028/www.scientific.net/amr.748.675.

Full text

Abstract:

Actually as a question of pattern recognition, the research of cash recognition mainly focuses on three aspects: data acquisition, feature extraction and classifier design. In order to finish the real time recognition of Chinese cash, a fuzzy recognition intelligent system is presented in this paper. We use this arithmetic in the processing of information of cash and the recognition of the cash. Experiments has proved that this method can auto organize and auto study, and meet the need of complex system for the networks no linearity and high collateral.

APA, Harvard, Vancouver, ISO, and other styles

39

Anna Eka Gustriyana and Nunung Nurhasanah. "PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (RETURN ON ASSET) (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012 – 2017)." BUANA ILMU 4, no. 2 (2020): 44–57. http://dx.doi.org/10.36805/bi.v4i2.1048.

Full text

Abstract:

This study aims to examine the factors (Cash Turnover, Account Receivable Turnover dan InventoryTurnover to profitability ROA Study In Company Property and Real Estate Listed on the IndonesiaStock Exchange) that influence profitability of property and real estate companies listed on theIndonesia Stock Exchange. The results of the study show that variable Cash Turnover has partiallysignificant effect to profitability (Return On Asset), Variable Account Receivable Turnover haspartially significant not effect to profitability ROA and variable Inventory Turnover has partiallysignificant not effect

APA, Harvard, Vancouver, ISO, and other styles

40

LIN, TYRONE T., and TUNG-LI SHIH. "APPLYING REAL OPTIONS AND THE MAXIMUM NPV RULE TO MARKET ENTRY/EXIT STRATEGIES." Asia-Pacific Journal of Operational Research 22, no. 01 (2005): 71–83. http://dx.doi.org/10.1142/s0217595905000443.

Full text

Abstract:

This study applies the real options approach to examine the maximum net present value of the market entry/exit thresholds given uncertain cash flows. The discount and growth factors are determined in the proposed entry/exit models, facilitating the complex calculation of the discount and growth rates to determine the present value of cash flow streams. Accordingly, this work successfully combines the maximum net present value method and the real options approach for decision-making by simply considering the discount and growth factors.

APA, Harvard, Vancouver, ISO, and other styles

41

Dewi, Tiara Puspita, and Nurmala Ahmar. "Real earnings management of operation before and after the implementation of IFRS using cash flow measurement approach." Indonesian Accounting Review 5, no. 1 (2016): 55. http://dx.doi.org/10.14414/tiar.v5i1.489.

Full text

Abstract:

The timeframe of this study is two years, before the implementation of IFRS in 2011 and after the implementation of IFRS in 2013. The population of this study is manufacturing companies listed in Indonesia Stock Exchange. From the existing 179 companies, 92 companies were selected according to the criteria of the sampling method and then determined as the subjects of the study. The data were secondary data obtained in the form of ready-made (provided) through publications and infor-mation issued by various organizations or public companies listed in Indonesia Stock Exchange. The focus of this

APA, Harvard, Vancouver, ISO, and other styles

42

De Albornoz, Vicente, Antonio Galera, and Juan Millán. "Is It Correct to Use the Internal Rate of Return to Evaluate the Sustainability of Investment Decisions in Public Private Partnership Projects?" Sustainability 10, no. 12 (2018): 4371. http://dx.doi.org/10.3390/su10124371.

Full text

Abstract:

Public Private Partnerships (PPP) are viewed by the private sector as investment projects. An investment criterion, such as the internal rate of return (IRR), widely used by practitioners, is thus necessary in order to determine if the opportunity is sustainable from an economic point of view and worth pursuing. However, a cash flow may have multiple IRRs—is it appropriate in the context of PPPs to use this criterion? This paper provides a clear proposition to determine the potential number of real positive IRRs a cash flow may have, depending on the number of sign variations and the value of

APA, Harvard, Vancouver, ISO, and other styles

43

Alfonso, Elio, Dana Hollie, and Shaokun Carol Yu. "Cash Flow Restatements: Stock Market Reaction to Overstated versus Understated Restatements." Accounting and Finance Research 8, no. 3 (2019): 1. http://dx.doi.org/10.5430/afr.v8n3p1.

Full text

Abstract:

The Securities and Exchange Commission has become increasingly concerned with the rising number of restatements to statements of cash flows (SCFs). Regulators and practitioners are generally more focused on the overstatement of operating cash flows, while the understatement of operating cash flows is often overlooked but may have the same (or more) negative economic consequences. We examine market reactions to cash flow restatements (CFRs) where firms overstate or understate cash flows from 2000 to 2013. This study finds that 41% of firms overstated operating cash flows, while a surprising 48%

APA, Harvard, Vancouver, ISO, and other styles

44

Zhou, Yongwu, Qiran Wang, Yongzhong Wu, and Mianmian Huang. "Data-Driven Cash Replenishment Planning of Recycling ATMs with Out-of-Cash and Full-of-Cash Risks." International Journal of Information Systems and Supply Chain Management 13, no. 2 (2020): 77–96. http://dx.doi.org/10.4018/ijisscm.2020040105.

Full text

Abstract:

When banks replenish the cash held in automated teller machines (ATMs) it is crucial for them to reduce operational costs while maintaining service level. This article studies the replenishment planning for recycling ATMs, which allow cash deposits to be made as well as withdrawals. The problem is formulated as a special (s, S) inventory model with two safety stocks corresponding to out-of-stock and full-of-stock risks, based on which the ATMs to be replenished each day and the replenishment amount are determined. Experiments with real data show that the model can significantly reduce costs an

APA, Harvard, Vancouver, ISO, and other styles

45

Cheng, C. S. Agnes, Yuan Huang, and Xiao Li. "Information Shocks and Corporate Cash Policies." Journal of International Accounting Research 19, no. 1 (2020): 5–28. http://dx.doi.org/10.2308/jiar-19-085.

Full text

Abstract:

ABSTRACT We examine how information environment affects corporate cash policy by examining the change in cash holdings around two events that lead to exogenous change in information environment, namely the initial enforcement of insider trading laws (ITLs) and the mandatory adoption of IFRS in European Union (EU) countries. Using a difference-in-differences approach, we find that firms decrease their cash holdings after both events. The decrease in cash holdings is more pronounced for firms with higher precautionary savings demand and with more severe agency problems. Additional tests show tha

APA, Harvard, Vancouver, ISO, and other styles

46

WANG, SHIN-YUN, and CHENG-FEW LEE. "A FUZZY REAL OPTION VALUATION APPROACH TO CAPITAL BUDGETING UNDER UNCERTAINTY ENVIRONMENT." International Journal of Information Technology & Decision Making 09, no. 05 (2010): 695–713. http://dx.doi.org/10.1142/s0219622010004056.

Full text

Abstract:

The information needed for capital budgeting is generally not known with certainty. The sources of uncertainty may be the net cash inflows, the life of the project, or the discount rate. We propose a capital budgeting model under uncertainty environment in which the concept of probability is employed in describing fuzzy events and cash flow information can be specified as a special type of fuzzy numbers. The present worth of each fuzzy project cash flow can be subsequently estimated. At the same time, to select fuzzy projects and determine the optimal decision time under limited capital budget

APA, Harvard, Vancouver, ISO, and other styles

47

Jeong, Kwang－Hwa, and Seong－Ho Bae. "Real Earnings Management and the Persistence of Earnings and Cash Flows." Korean Journal of Accounting Research 21, no. 6 (2016): 135. http://dx.doi.org/10.21737/kjar.2016.12.21.6.135.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Haahtela, Tero J. "Regression sensitivity analysis for cash flow simulation based real option valuation." Procedia - Social and Behavioral Sciences 2, no. 6 (2010): 7670–71. http://dx.doi.org/10.1016/j.sbspro.2010.05.171.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Cornell, Bradford, Francis A. Longstaff, and Eduardo S. Schwartz. "Throwing Good Money After Bad? Cash Infusions and Distressed Real Estate." Real Estate Economics 24, no. 1 (1996): 23–41. http://dx.doi.org/10.1111/1540-6229.00678.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

O'Brien, Traci S. "Beyond Cash Value: Promoting Real‐World Competence in the Global Turn." Die Unterrichtspraxis/Teaching German 53, no. 1 (2020): 82–98. http://dx.doi.org/10.1111/tger.12120.

Full text

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!