In this study, for a sample of 120 companies, we identify and recast the statement of cash flows for the implied cash effects of six general categories of non-cash activity, transactions affecting 1) capital expenditures and operating activities, 2) capital expenditures and other investing...

This paper provides contextual explanations on the related aspects of Working Capital (WC) management. The objective of the paper is to illustrate related variables and cash management models in the WC management, especially from an accounting learning point of view. Initially, WC has been...

Objective - This research aims to determine the presence of partial effects on gender-diversity and financial performance variables on the cash holding of family firms on the Indonesian Stock Exchange included in the Kompas100 index.Methodology/Technique - The approach used in this research was...

This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...

This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...

I study the role of accounting and financial reporting in entrepreneurial finance by examining whether financial statement disclosure increases capital raised through equity crowdfunding. On average, I find a positive association between financial reporting and capital raised, suggesting that...

Prior research suggests that suppliers are able to fund opaque and credit-rationed customers because they rely heavily on insider communication channels to resolve information asymmetry. In this paper we examine the association between financial reporting quality and trade credit financing for a...