Accruals quality and efficient investing: Cross-country evidence
In: Journal of International Accounting, Auditing and Taxation, forthcoming
18 Ergebnisse
Sortierung:
In: Journal of International Accounting, Auditing and Taxation, forthcoming
SSRN
In: Multinational Finance Journal, Band 16, Heft 3/4, S. 261-301
SSRN
In: Review of Pacific Basin Financial Markets and Policies, Band 16, Heft 2, S. 1350013
ISSN: 1793-6705
Research suggests that the cash ratios of private firms are lower than the ones of public firms, which is not consistent with an expectation for increased importance of the precautionary motive for firms with fewer funding options. The study provides a significant explanation on these lower ratios, attributed to differences in leverage, capital expenditures, internally generated cash flows, and corporate governance. The study finally testifies that excess cash holdings are positively associated with future operating performance for private, but not public firms, a finding which is interpreted as a manifestation of capital raising constraints for unlisted versus listed firms.
In: JOBR-D-22-00890
SSRN
In: European Accounting Review, forthcoming
SSRN
In: European Accounting Review, forthcoming
SSRN
In: International Review of Financial Analysis, Forthcoming
SSRN
Working paper
In: Public money & management: integrating theory and practice in public management, Band 43, Heft 2, S. 95-104
ISSN: 1467-9302
In: Public Money & Management, Forthcoming
SSRN
In: Journal of Applied Accounting Research, Band 17, Heft 1, S. 2-23
SSRN
SSRN
Working paper
In: FINANA-D-22-00848
SSRN
SSRN
In: International Review of Financial Analysis, Band 30, S. 57-68
SSRN
In: Journal of Banking and Finance, forthcoming
SSRN