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131.
张然 《Frontiers of Business Research in China》2009,3(2):301-322
This paper examines cash flow management in the Chinese market and compares it to that in the U.S. market. It adopts Burgstahler
and Dichev (1997) and Degeorge et al.’s (1999) method and the best-fitted distribution model to analyze the financial data
of Chinese listed firms during 1998–2005 and the forecasted cash flow per share (CPS) data for Chinese firms in the I/B/E/S
database during 1993–2005. Results reveal that cash flows reports are not as reliable as people think, and managers manipulate
cash flows just as they manipulate earnings.
Further analyses show that zero point, last year’s cash flow and analyst cash flow forecast are the three thresholds that
influence managers’ decision when they report cash flow performance. Over 16% of the firms with small positive cash flows
manipulate their cash flow. Moreover, 16.64% of the firms with small changes in cash flow and 9.81% of the firms with small
surprises manipulate cash flows to reach the targets. A comparative analysis shows that cash flow management behaviors around
zero and zero changes are more prevalent in the Chinese market than in the U.S. market. Cash flow management around analyst
cash flow forecasts, however, is no more prevalent than that in the U.S. market.
Translated and revised from Zhongguo Kuaiji Pinglun 中国会计评论 (China Accounting Review), 2007, 5(3): 381–400 相似文献
132.
133.
Small-scale fisheries in developing countries are often perceived as being a low-productivity and backward informal sector. As a result they are rarely considered in poverty reduction programmes and rural development planning. In this paper, we investigate the dual role of fish as a food and cash crop through data collected in river fisheries in Democratic Republic of Congo (DRC). Fishing in this very remote rural region of DRC is operated both by men and women, as part of a household multiple activity livelihood strategy. The data shows that poor households rely heavily on fishing for their supply of protein-rich food, in particular through women’s subsistence catches. Fishing also appears to be the main source of cash-income for the majority of households, including local farmers. Based on these findings and a review of the literature, the paper argues that small-scale fisheries can play a fundamental role in local economies, especially in remote rural areas where they strengthen significantly the livelihoods of people through their role in both food security and cash-income generation. 相似文献
134.
Abstract: This article examines the ability of current accounting data to explain future cash flows for UK firms, as disclosed under FRS1 (1991). Rather than examining price data — from which cash flow implications have to be inferred — we follow the more direct approach used in several recent US studies, in which actual future cash flow data are examined. Specifically, our methodology is a development of the OLS regression framework employed by Barth et al. (2001) . We provide a replication of their main OLS analysis, and then extend this to deal with fixed effects and time trends in the levels of cash flow data. Our study finds that the disaggregation of earnings into cash flows and accruals, generates superior explanatory power with regard to future cash flows. 相似文献
135.
Christoph Wunder Johannes Schwarze Gerhard Krug Bodo Herzog 《European Journal of Political Economy》2008,24(3):571-586
Using merged data from the British Household Panel Survey (BHPS) and the German Socio-Economic Panel (SOEP), this paper applies a parametric difference-in-differences approach to assess the real effects of the introduction of the euro on subjective well-being. A complementary nonparametric approach is also used to analyze the impact of difficulties with the new currency on well-being. The results indicate a loss in well-being associated with the introduction of the new currency, with the predicted probability that a person is contented with his/her household income diminishing by 9.7 percentage points. We calculate a compensating income variation of approximately one-third. That is, an increase in post-government household income of more than 30% is needed to compensate for the clear decline in well-being. The reasons for the negative impact are threefold. First, perceived inflation overestimates the real increase in prices resulting in suboptimal consumption decisions. Second, money illusion causes a false assessment of the budget constraint. Third, individuals have to bear the costs from the conversion and the adjustment to the new currency. Moreover, it is thought that losses are higher for persons who have difficulties with the new currency. However, the impact of difficulties in using and converting the new currency is rather small, and the initial problems were overcome within one year of the introduction of euro cash. 相似文献
136.
财政部要求从1998 年开始编制现金流量表, 而准则中的方法较难掌握, 且编制繁琐, 一年一报, 不利于及时提供企业有关现金流量的信息。本文针对准则中的缺陷和不足,提出用多栏式现金日记账编制现金流量表的基本构想。 相似文献
137.
《Business Horizons》2020,63(6):693-704
In good times like those most businesses have enjoyed for the past decade, business owners have typically watched their income statements with pleasure, as year-to-year performance gains have fattened their dividend payouts and increased the valuation of the companies they own and run. All too often in such times, scant attention is paid to what’s between the top line and the bottom line of the income statement. Worse, most business owners, in my experience, give little more than a cursory nod to the balance sheet. Why does this matter? When a recession lands on their doorstep with a sudden thud, as it apparently just has, many of these same people will find themselves having sailed too close to the wind, with cash running out and a dearth of tools to help them weather the storm and understand what has gone wrong. But it need not be so, for there are four simple tools to help any business owner answer these four important questions: (1) Where is cash going in my business, and where is it coming from? (2) To what extent are my profit margins improving or declining, and why? (3) To what extent am I effectively managing the cash-flow relationships with my customers and my suppliers? (4) What, if anything, can I do to better manage the cash that flows into and out of my business? If your business is threatened by the COVID-19 pandemic, here are some tools to help it survive. 相似文献
138.
139.
Why Greater Cash Holdings and Short-Term Debt Simultaneously Persist? The Case of Transition Economy
This study observes and explores a puzzle in Chinese firms whereby both cash holdings and short-term debt simultaneously account for more than 20% of total assets for at least two consecutive years over the sample period. This phenomenon conflicts with the principle of corporate value maximization, and is not clearly explained by the classical theories in corporate finance. Based on the implications in the extant literature and discussions of institutional constraints of the transition economy in China, this paper develops four hypotheses that are involved with agency conflicts between the largest shareholders and creditors and the formation of this puzzling financial structure. The empirical analyses suggest that the largest shareholders with tunneling motives seek to hold more cash to serve their private interests and/or the consequent operational deficit of the listed corporations. To the ends, these corporations tend to manage the timing of short term debt financing to increase cash reserves temporarily at the end of year. Essentially, greater cash holdings on the balance sheet of these corporations related with the puzzle become a misleading signal for potential creditors, possibly contributing to the refinancing of short-term debt of these listed firms for the following year. Hence, the puzzling financial structure is connected with the timing of debt financing and adverse selection of creditors. This study enriches the stream of literature on cash holdings and debt maturity, and provides new evidence on the impact of agency problems of the largest shareholders on the association between cash holdings and debt maturity in the context of a transition economy. 相似文献
140.
现金持有量决策具有战略效应吗?——基于现金持有量的平均效应与区间效应的研究 总被引:2,自引:0,他引:2
文章根据掠夺理论来考察现金持有量是否具有增加产品市场业绩的战略效应。研究结果表明,就平均效应而言,现金持有量能够增加企业的产品市场业绩;就区间效应而言,现金持有量的战略效应呈现出随着现金持有水平的提高而逐渐增加的趋势。进一步地检验结果表明大量持有现金引起的投资是造成现金持有量的区间效应呈增加趋势的主要原因,且最终也增加了企业价值。文章还发现行业的竞争强度以及整体财务状态也会影响现金持有量的战略效应。 相似文献