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Financial decisions and sustainable cash flows in Nigerian manufacturing companies
Imhanzenobe, Japhet Osazefua; Adeyemi, Semiu Babatunde - In: International journal of management, economics and … 9 (2020) 2, pp. 90-112
This study aimed to identify the effect of some financial decisions that revolve around the assets of the firm on sustainable cash flows. For the financial performance of companies to be sustainable, they ought to generate sustainable cash flows over time because dividends and other...
Persistent link: https://www.econbiz.de/10012237079
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Managers' financial practices and financial sustainability of Nigerian manufacturing companies: Which ratios matter most?
Imhanzenobe, Japhet Osazefua - In: Cogent Economics & Finance 8 (2020) 1, pp. 1-23
turnaround in the financial sustainability of these manufacturing companies across long-term returns, sustainable growth and … financial distress. Currently, the Nigerian manufacturing sector experiences a decline in financial sustainability, thus forcing …, liquidity and solvency. Some studies have considered sustainability from a financial perspective using one or two measures but …
Persistent link: https://www.econbiz.de/10012657570
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Internet Appendix to 'Mandatory Financial Reporting and Voluntary Disclosure : The Effect of Mandatory IFRS Adoption on Management Forecasts'
Li, Xi - 2016
This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on voluntary disclosure. Using a difference-in-differences analysis, we document a significant increase in the likelihood and frequency of management earnings forecasts following...
Persistent link: https://www.econbiz.de/10012994264
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The effect analysis of earning management and family control on the Z-score model of financial distress prediction
Haji-Seseang, Rahmawati; Habbe, Abdul Hamid; Rasyid, … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 2, pp. 405-415
The validity of the use of financial statements as a source of information for detecting financial distress is questionable because of the opportunistic behaviour of the company’s management. This study aims to analyse the effect of accrual earnings management, real earnings management, and...
Persistent link: https://www.econbiz.de/10014502215
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Using DuPont analysis to assess the financial performance of the top 3 JSE listed companies in the food industry
Doorasamy, Mishelle - In: Investment management and financial innovations 13 (2016) 2, pp. 29-44
Persistent link: https://www.econbiz.de/10011647568
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Firms' financial and corporate governance characteristics association with earning management practices : a meta-analysis approach
Abdul Hamid Fatima; Eddine, Chaabane Oussama Houssem; … - In: Economic review : journal of economics & business 12 (2014) 2, pp. 49-72
This paper aims to investigate the association between firm's corporate governance and financial attributes (namely, board of directors' size, board of directors' independence, chief executive officer (CEO) duality, ownership structure, audit type, firm's size, firm's return and leverage) with...
Persistent link: https://www.econbiz.de/10012011285
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External financing and earnings management : evidence in Vietnam
Phuong Bui; Hai Ngo; Nguyen Khuong Vinh; Nguyen Thanh Liem - In: Cogent economics & finance 10 (2022) 1, pp. 1-16
This paper investigates the effect of external financing on earnings management in Vietnam, a bank-dominated economy. Using a sample of 494 listed non-financial firms from 2009 to 2018, we find that external financing is positively related to earnings management, implying that firms have...
Persistent link: https://www.econbiz.de/10014500393
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Financial Analysis and Control - Financial Ratio Analysis (Slides)
Velez-Pareja, Ignacio - 2012
This is a course material (slides in pdf format) for the chapter Financial Analysis and Control Financial Ratio Analysis already in SSRN. In these slides I present a detailed explanation of different financial ratios commonly used in financial management. We introduce some examples in the slides...
Persistent link: https://www.econbiz.de/10013115945
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Financial failure prediction using financial ratios : an empirical application on Istanbul Stock Exchange
Zeytınoglu, Emin; Akarım, Yasemin Deniz - In: Journal of applied finance & banking 3 (2013) 3, pp. 107-116
Risk of financial failure is defined as the inability of a firm to pay its current liabilities. Financial failure may lead firms to bankrupt or go into liquidation. This paper aims to develop reliable model to identify the financial failure risk of the firms listed on Istanbul Stock Exchange...
Persistent link: https://www.econbiz.de/10009743396
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Financial performance (dis)parity in post-transition Europe
Mošnja-Škare, Lorena - In: Contemporary economics 18 (2024) 1, pp. 1-16
This work is licensed under a Creative Commons Attribution 4.0 International License. Decades after the transition processes have spread across Central, Eastern, and South-Eastern Europe (CESEE), the former Soviet Union, and the Baltic, it was interesting to perform the post-transition and...
Persistent link: https://www.econbiz.de/10014514391