Purpose: This paper aims to investigate the effect of political connections and family ownership Each separately interactive between them on cash flows management. Design/Methodology/Approach: To analyze research hypotheses, author used a panel data model by ordinary least squares' Depending historical from 72 active non-financial firms listed Egypt Stock Exchange during period 2012-2019. The f...

The study analyses the effect of tax avoidance, deferred expenses and liabilities on real earnings management. samples consist 152 manufacturing companies listed Indonesian Stock Exchange (IDX). examines financial statements from 2011 to 2019, ending up with 1,368 observations. empirical results this are as follows. First, avoidance affects positively abnormal discretionary operating cash flows...

This paper presents the economic ordering policies of time-dependent deteriorating items in presence of trade credit using of discounted cash-flows (DCF) approach. In inventory analysis a DCF approach permits a proper recognition of the financial implication of the opportunity cost and out-of-pocket cost. In the inventory model, shortages are not allowed. In this study mathematical models are a...

The cash flows of technology-based companies show high degrees of uncertainty. As traditional valuation methods can hardly capture these characteristics, they are insufficient for valuing these kinds of companies. On the contrary, real options theory can quantify the value associated with management flexibility, growth opportunities, and synergies. This chapter assesses the corporate value of a...

1.0 INTRODUCTION In the past few decades, U.S. businesses have made large investments in information technology (IT), without decisive evidence about the value of such investments [1]. A natural question that arises in this context is whether managers have wasted organizational resources through large investments in IT. In his well-known free cash flow hypothesis, Michael Jensen argues that man...

Many models have been developed to assist contractors and clients in their cash flow forecasting. The majority of these have been based on standard cash flow S-curves, developed using the traditional manual approach, mathematical and statistical models. Many of these models failed to consider and analyse the factors responsible for the considerable variations in the modelled cash flow profiles....

In this paper, an efficient multi-objective model is proposed to solve time-cost trade off problem considering cash flows. The proposed multi-objective meta-heuristic is based on Ant colony optimization and is called Non Dominated Archiving Ant Colony Optimization (NAACO). The significant feature of this work is consideration of uncertainties in time, cost and more importantly interest rate. A ...