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511.
The relative availability of bond and bank financing should affect the firm's external financing and investment decisions. We define a measure that proxies for the regional borrowing inflexibility to substitute between bank and bond financing: “debt inflexibility”. Debt inflexibility tilts the firm's financial structure towards equity and reduces investment. The impact is stronger during the period of tight monetary policy, particularly for smaller firms and firms without banking relationships. Debt inflexibility increases the sensitivity of cash holdings to cash flows, reduces the likelihood of dividend payment and makes the firm more likely to pay equity in mergers and acquisitions. 相似文献
512.
This study examines if there has been a change in the value relevance of direct cash flow components since the adoption of International Financial Reporting Standards (IFRS) in Australia. Our results show that for both industrial and extractive firms direct cash flow statements are value relevant under Australian Generally Accepted Accounting Principles (AGAAP) and remain so after the adoption of IFRS. In addition, for industrial firms there is a significant increase in the value relevance of direct cash flows after IFRS, along with an increase in the value relevance of accruals. These results are consistent with the proposition that direct cash flows play a reinforcing role that complements the more complex IFRS accounts. Consequently, if the International Accounting Standards Board (IASB) were to mandate direct cash flow statements it would, in all likelihood, provide users of accounts with a valuable incremental source of hard transaction information. 相似文献
513.
论文运用面板数据的多元统计分析方法对沪深两市高科技行业上市公司的管理层股权激励和企业价值的关系进行实证研究,结果发现:企业价值与管理层股权激励比例、经营活动现金流量/总资产、息税前利润/总资产正相关,与企业规模、资产负债率、国有股比例负相关。并根据研究结果提出了相关建议。 相似文献
514.
Elio Alfonso Andrew Christie Dana Hollie Shaokun Yu 《Journal of Accounting and Public Policy》2018,37(1):82-97
The FASB, PCAOB, SEC, and AICPA have all acknowledged that the accounting field needs to revisit the statement of cash flows (SCF). While the overall number of restatements has held steady over the past five years, the percentage of cash flow restatements (CFRs) has risen from 8.7% of all restatements in 2009 to 20.2% of all restatements in 2014. We examine the determinants of CFRs, investors’ differential beliefs about CFRs, and the information content of CFRs by focusing on abnormal trading volume and price reactions to CFRs. We then examine whether the guidance the SEC/AICPA published in early 2006 changed the information content of CFRs. Finally, since the proper classification within the SCF is a current regulatory issue, we examine whether classification shifting within the SCFs impacts the market. The market finds CFRs to be informative with some investor disagreement as shown by higher abnormal trading volume. We also find an incremental volume reaction to changes in operating cash flows after the SEC allowance period. While the market responds negatively to CFRs, we find that the market does not differentiate between whether classification shifting occurs or does not occur with the CFR. This study has implications for policymakers, auditors, and investors since it is one of the first to examine the capital market consequences of CFRs. 相似文献
515.
Scott Bennett David R. Gallagher Graham Harman Geoffrey J. Warren Yuki Xi 《Accounting & Finance》2018,58(1):91-125
We investigate the existence and sources of performance persistence for Australian equity funds, using monthly portfolio holdings data. We find significant persistence among outperforming rather than underperforming funds, which is primarily related to security selection skill, and is associated with growth‐orientated funds. Meanwhile, the relation between persistence and momentum is secondary and nuanced. Further, persistence largely derives from existing holdings, while subsequent active trading contributes only moderately positive returns for both outperforming and underperforming funds. We also find that persistence fades beyond 6 months and vanishes after 24 months. Our findings differ from those for U.S. equity funds and previous Australian studies, implying that persistence may vary with market context and its identification may depend on data availability. 相似文献
516.
The sensitivity of the credit default swap market to financial analysts’ forecast revisions 下载免费PDF全文
We examine the impact of analysts’ earnings per share (EPS) and cash flow per share (CPS) forecast revisions on the market for credit default swaps. We find that while the issuance of both EPS and CPS forecast revisions are inversely associated with changes in credit default swap (CDS) spreads, cash flow forecast revisions have a larger effect. We demonstrate that the relationship between CPS forecast revisions and CDS spreads tends to be stronger in cases of financial distress. We provide evidence that cash flow forecasts dominate earnings forecasts in some situations and that participants in the CDS market discriminate between analysts' forecast revisions and recommendation changes. 相似文献
517.
现金贷具有高利率、无抵押、无场景、线上放款的特性,近两年来饱受争议。一方面,现金货因其服务对象为中低收入者和弱势群体而具有一定的普惠特性,但另一方面,部分从业者无节制放贷则让行业逐步成为监管严管的对象。为了衡量现金贷利率对于贷款者贷款数量与逾期表现的影响,本文使用某现金贷公司2017年6月-9月全部贷款数据,利用其使用连续信用分对申请者进行分级、对不同信用等级赋予不同利率的特性,进行断点回归设计。研究发现贷款申请人对于利率有稳健的敏感性,同时道德风险并不明显,之后进一步从不同角度分析影响贷款人利率敏感性的因素,并依据实证结果提出相关政策建议。 相似文献
518.
本文结合广西跨行政区划就近调拨发行基金试点工作取得的一些进展情况和积极效应,从形成完善、成熟的跨行政区划就近调拨发行基金工作机制的角度,对全面推进广西跨行政区划就近调拨发行基金工作、充分发挥跨行政区划就近调拨发行基金工作在确保现金供应中的作用,提出了统筹兼顾、科学调度、加强协作等对策. 相似文献
519.
股利的信号传递理论认为股利的变化意味着企业未来盈利能力的变化,即股利有信息内涵。但国内外学者仅仅从收益角度来分析股利的信息内涵,所得到的实证结果与理论假设并不一致。本文从上市公司信息风险和未来盈利能力相结合的角度探讨股利的信息内涵。实证结果表明我国上市公司现金股利变化包含收益和风险两方面的信息,上市公司应该根据对未来现金流持续性的预期来制定现金股利政策。 相似文献
520.