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The supplemental role of operating cash flows in explaining share returns
Agnes Cheng, C.S.; Johnston, Joseph; Zishang Liu, Cathy - In: International Journal of Accounting & Information Management 21 (2013) 1, pp. 53-71
paper is to re‐examine salient questions under accrual accounting: how earnings quality affects the role of earnings and …
Persistent link: https://www.econbiz.de/10014759192
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An Empirical Investigation of German Firms’ Financial Structure and Ensuing Risks / Finanzierungsstruktur und Risiken im Unternehmenssektor der Bundesrepublik Deutschland. Eine emp...
Größl, Ingrid; Stahlecker, Peter; Wohlers, Eckhardt - In: Jahrbücher für Nationalökonomie und Statistik 221 (2001) 5-6, pp. 491-529
higher risks in the time period 1987-1996. Further tests reveal that for this firms’ size investment and financial risk are …
Persistent link: https://www.econbiz.de/10014608853
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A Further Empirical Investigation of German Firms’ Financial Structure and Ensuing Risks / Finanzierungsstrukturen und Risiken im Unternehmenssektor der Bundesrepublik Deutschland...
Kirchesch, Kai; Sommer, Marc; Stahlecker, Peter - In: Jahrbücher für Nationalökonomie und Statistik 221 (2001) 5-6, pp. 530-555
Summary The changes in the financial structures of West German industrial enterprises have been investigated in Größl/Stahlecker/Wohlers (2001). The empirical analysis confirmed the hypothesis that small and medium-sized enterprises are confronted with higher - and even rising - financial...
Persistent link: https://www.econbiz.de/10014608854
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Estimating the Borrowing Behavior of French and German Firms. An Econometric Analysis / Verschuldungsverhalten französischer und deutscher Unternehmen. Eine ökonometrische Analyse...
Kremp, Elizabeth; Stöß, Elmar - In: Jahrbücher für Nationalökonomie und Statistik 221 (2001) 5-6, pp. 620-647
Summary This paper investigates the borrowing behavior of 2,900 French and 1,300 German firms over the 1987-95 period. Both samples based on data sets of the Banque de France and the Deutsche Bundesbank not only include large but also small and medium-sized enterprises. Applying GMM techniques,...
Persistent link: https://www.econbiz.de/10014608858
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Structures of Corporate Finance in Germany and France. A Comparative Analysis for West German and French Incorporated Enterprises / Strukturen der Unternehmensfinanzierung in Deuts...
Friderichs, Hans; Paranque, Bernard - In: Jahrbücher für Nationalökonomie und Statistik 221 (2001) 5-6, pp. 648-671
dem Hintergrund der Theorie der Unternehmensfinanzierung und im Kontext theoretischer Überlegungen zum Aufbau und zur …
Persistent link: https://www.econbiz.de/10014608859
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Accounting for Marketing Assets
Wilson, Richard M.S. - In: European Journal of Marketing 20 (1986) 1, pp. 51-74
an investment outlay rather than current expenses. Stresses, herein, that the concern for accounting is with marketing … assets and their intangibility. Discusses further assets, valuation and investment and portrays these with the aid of tables …
Persistent link: https://www.econbiz.de/10014724787
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CSR, agency costs and investment-cash flow sensitivity: a mediated moderation analysis
Samet, Marwa; Jarboui, Anis - In: Managerial Finance 43 (2017) 3, pp. 299-312
Purpose The purpose of this paper is to document the relation between investment-cash flow sensitivity and a firm … examine how CSR moderates the sensitivity between investment spending and firm internal funds. Design/methodology/approach The … Euler equation technique approach is applied to test the sensitivity of investment to internally generated funds for a panel …
Persistent link: https://www.econbiz.de/10014941210
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Überproportionale Geldvermögensbildung und relativ sinkende Sachkapitalrendite / Increasing Share of Financial Assets and Decreasing Rate of Return to Capital
Behr, Andreas - In: Jahrbücher für Nationalökonomie und Statistik 220 (2000) 6, pp. 641-652
Zusammenfassung In dem Beitrag wird das in Deutschland beobachtbare Phänomen der im Vergleich zur Realvermögensbildung überproportionalen Geldvermögensbildung untersucht. Grundlage ist die Finanzierungsrechnung der Deutschen Bundesbank, die eine sektorale Analyse des...
Persistent link: https://www.econbiz.de/10014608799
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IFRS related party transactions disclosure and firm valuation in the United Arab Emirates emerging market
Elkelish, Walaa Wahid - In: Journal of Accounting in Emerging Economies 7 (2017) 2, pp. 173-189
Purpose The purpose of this paper is to investigate the relationship between related party transactions disclosure ( RPTD ) and firm valuation in the United Arab Emirates (UAE), an emerging market. Design/methodology/approach Data on study variables were obtained manually from the published...
Persistent link: https://www.econbiz.de/10014839528
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The role of audit quality in firm valuation
Alfraih, Mishari M. - In: International Journal of Law and Management 58 (2016) 5, pp. 575-598
quality positively and significantly affects the value relevance of accounting measures to market participants. Importantly … the importance of high-quality and rigorous external audits in improving the value relevance of accounting information … joint audit pair choice on the value relevance of accounting information.  …
Persistent link: https://www.econbiz.de/10014782096