Search Results - subject:"Cash flow."

Meta-Heuristic Algorithm Frameworks for a Subcontracted Capital- and Resource-Constrained Project Scheduling Problem with Discounted Cash Flows

Nouri, Saeed; Hassannayebi, Erfan; Bagheri, Mohsen - 2023

subcontractors (from the prime contractor). The main advantage of this model is that the cash flow environment is created according …

Persistent link: https://www.econbiz.de/10014360676

Investment-cash flow sensitivity and investor protection

Kabbach de Castro, Luiz Ricardo; Martins, Henrique Castro; … - In: Journal of business finance & accounting : JBFA 50 (2023) 7/8, pp. 1402-1438

Persistent link: https://www.econbiz.de/10014362785

Enterprise system implementation and cash flow volatility

Liu, Alfred Zhu; Pincus, Morton; Xu, Sean Xin - In: Contemporary accounting research : the journal of the … 40 (2023) 3, pp. 1937-1965

Persistent link: https://www.econbiz.de/10014380490

Surplus free cash flow, stock market segmentations and earnings management : the moderating role of independent audit committee

Toumeh, Ahmad A.; Sofri Yahya; Azlan Amran - In: Global business review 24 (2023) 6, pp. 1353-1382

Persistent link: https://www.econbiz.de/10014433218

Free cash flow productivity among Chinese listed companies : a comparative study of SOEs and non-SOEs

Xie, Deren; Shi, Xuezhi; Liu, Jinsong; Zhu, Ziyang - In: China journal of accounting research : CJAR 16 (2023) 3, pp. 1-26

This paper investigates the free cash flow productivity of SOEs compared with non-SOEs and examines its possible … determinants. We find that SOEs have slightly weak free cash flow productivity but significantly stronger than non-SOEs. Similar …

Persistent link: https://www.econbiz.de/10014370409

Predicting fraudulent financial statement using cash flow shenanigans

Tarjo, Tarjo; Prasetyono, Prasetyono; Sakti, Eklamsia; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 1, pp. 33-46

Detection of fraudulent financial stewardship in the cash flow section is an exciting thing and is rarely studied. This … research empirically tests the discovery of fraudulent financial statements based on basic cash flow shenanigans. The sample of … positive approach. The results show that all ratios used can predict fraudulent financial statements. Three ratios of cash flow …

Persistent link: https://www.econbiz.de/10014371859

The value impact of using total market return and its implications for valuation practice

Baumgartner, Johannes; Schüler, Andreas - In: Credit and capital markets : Kredit und Kapital 56 (2023) 3/4, pp. 389-418

The objective of this paper is to analyze the suitability of the Total Market Return approach within the requirements of the capital asset pricing model, and for the purpose of business valuation, particularly in light of its endorsement by the institute of German auditors (IDW). First, we...

Persistent link: https://www.econbiz.de/10015188167

LBO valuation using flows to equity

Cooper, Ian; Nyborg, Kjell G. - 2023

Persistent link: https://www.econbiz.de/10014480311

What drives negative investment-cash flow sensitivities? : revenue effect versus corporate life-cycle dynamics

Lawrenz, Jochen; Oberndorfer, Julia - In: Schmalenbach journal of business research : SBUR 75 (2023) 4, pp. 483-518

In order to identify the economic driver of negative investment-cash flow sensitivities (ICFS), we derive testable …

Persistent link: https://www.econbiz.de/10014491693

A simulation-optimization approach for integrating physical and financial flows in a supply chain under economic uncertainty

Badakhshan, Ehsan; Ball, Peter - In: Operations research perspectives 10 (2023), pp. 1-22

In the last decade, increasing costs and organizational concerns regarding the funding and allocation of financial resources have led to significant attention being given to financial flow and its effects on planning decisions throughout supply chain networks. This study aims to develop a...

Persistent link: https://www.econbiz.de/10014448213