The basic financial purpose of corporation is creation of its value. Liquidity management should also contribute to realization of this fundamental aim. Many of the current asset management models that are found in financial management literature assume book profit maximization as the basic financial purpose. These book profit-based models could be lacking in what relates to another aim (i.e., ...

The Federal Reserve System of the United States is making changes to its cash recirculation policy to reduce depository institutions’ (banks’) overuse of its cash processing services. These changes will affect operating policies and costs at many institutions having large cash businesses and, in turn, impact cash transportation and logistics providers. This study provides the framework to study...

The decision to select one of the two accounting methods for inventory valuation – first-in, first-out (FIFO) and last-in, first-out (LIFO) – involves consideration of several factors of which potential tax effect of the accounting method is often the most important. While the general relationships of inflation, inventory levels, rate of taxation, etc., to the potential tax savings have been we...

This research is associative with a quantitative approach which aims to analyze the ability of direct method operating cash flow components in predicting future flows and dividends manufacturing companies listed on Indonesia Stock Exchange 2018-2021 period. The samples used this study were 32 companies. Sampling technique purposive sampling. analytical panel data regression. tested using softwa...