Showing 1 - 10 of 269
AFRIKAANSE OPSOMMING: Verskeie navorsingsprojekte is oor die jare gedoen ten opsigte van die voorspellingsmoontlikhede van kontantvloei en winste, met teenstrydige resultate. Daar is egter weinig navorsing gedoen oor die verhouding wat tussen winste en kontantvloei bestaan. Hierdie...
Persistent link: https://www.econbiz.de/10009442203
Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...
Persistent link: https://www.econbiz.de/10009484060
Die Arbeit beschreibt die Ausgestaltung des Anlegerschutzes in Japan vor dem Hintergrund der Deregulierung des japanischen Finanzsystems und in Zusammenhang mit der Entwicklung des Verbraucherschutzes.
Persistent link: https://www.econbiz.de/10009451162
This thesis seeks to explain the extent and quality of financial ratio disclosures within the 2007 annual reports of 300 Australian listed firms. Agency theory is utilised as the underlying theoretical framework. The extent of financial ratio disclosures (EFRD) is captured through a 43-item...
Persistent link: https://www.econbiz.de/10009434870
In this study, pooled time-series, cross-sectional data on 110 Australian companies over the period 1992-1998 is employed to examine whether EVA® is more highly associated with stock returns than conventional accounting-based measures: namely, earnings before extraordinary items, net cash flow...
Persistent link: https://www.econbiz.de/10009437468
ENGLISH ABSTRACT: Tobin's q value is widely used by financial analysts as a performance indicator ratio. The market value of a firm over the replacement cost of fixed assets and inventory serves as an indication of whether value is created by investing internally in the firm, or whether value is...
Persistent link: https://www.econbiz.de/10009442060
Financial literature of cash or liquidity management has recently focused on the role of financial constraints on firms’ liquidity decision. Even though the accessibility to capital market is considered as one of major topics in hotel firms’ financial management considering high usage of...
Persistent link: https://www.econbiz.de/10009468107
Cash flow prediction is involved in a number of economic decisions, particularly in investment. Previous research conducted in the United States has provided inconsistency in the results of investigating accounting data, cash flow and accrual accounting data in predicting future cash flows. No...
Persistent link: https://www.econbiz.de/10009475237
yield significant profits, as high as about 18.7 % per annum. This profit is mostly attributable to the seasonal …
Persistent link: https://www.econbiz.de/10009475790
Pinigų srautų prognozavimui taikomi skirtingi matematiniai metodai. Literatūroje siūloma pagrindinės veiklos pinigų srautus prognozuoti pagal įmonių istorinius finansinius duomenis regresinės analizės būdu. Darbe analizuojamos galimybės šį metodą pritaikyti prognozuojant Lietuvos...
Persistent link: https://www.econbiz.de/10009478218