Cash Flows
Mostrando 1-12 de 30 artigos, teses e dissertações.
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1. Financial constraints and the interdependence of corporate financial decisions
Abstract Purpose This paper aims to examine the interdependence of financial decisions (investment, financing, dividends and cash-holding) under financial constraints. Design/methodology/approach The authors specify and estimate a system of simultaneous equations with panel data and firm fixed effects by three-stage least squares in a sample of firms from
RAUSP Manag. J.. Publicado em: 2020-09
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2. Incentives for accounting choices in Cash Flows Statements
RESUMO Este trabalho buscou identificar incentivos que influenciam as escolhas contábeis de classificação de juros e dividendos recebidos ou pagos na Demonstração dos Fluxos de Caixa (DFC), no período de 2008 a 2014, nas empresas não financeiras do mercado de capitais brasileiro. As hipóteses referem-se ao efeito da escolha de classificação dos jur
Rev. contab. finanç.. Publicado em: 09/12/2019
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3. Does Operational Risk Disclosure Quality Increase Operating Cash Flows?
Abstract This study aims to measure the degree of operational risk disclosure and examine its impact on operating cash flow of banks listed on the UAE Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period 2003-2016. The authors conducted content analysis of the annual reports to measure the degree of operational risk disclosure. I
BAR, Braz. Adm. Rev.. Publicado em: 01/02/2018
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4. ECONOMIC AND FINANCIAL VIABILITY OF DIGESTER USE IN CATTLE CONFINEMENT FOR BEEF
ABSTRACT This research analyzes the economic and financial feasibility of implementing a biodigester for confinement of beef cattle on a farm located in the State of São Paulo, through the approach of discounted cash flow. The anaerobic digestion technology arouses interest, due to its advantages with the generation of electricity and the pollution reductio
Eng. Agríc.. Publicado em: 2017-04
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5. INCLUDING RISK IN ECONOMIC FEASIBILITY ANALYSIS:A STOCHASTIC SIMULATION MODEL FOR BLUEBERRY INVESTMENT DECISIONS IN CHILE
ABSTRACT The traditional method of net present value (NPV) to analyze the economic profitability of an investment (based on a deterministic approach) does not adequately represent the implicit risk associated with different but correlated input variables. Using a stochastic simulation approach for evaluating the profitability of blueberry (Vaccinium corymbo
Rev. Bras. Frutic.. Publicado em: 2015-12
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6. Cash management policies by evolutionary models: a comparison using the Miller-Orr model
This work aims to apply genetic algorithms (GA) and particle swarm optimization (PSO) to managing cash balance, comparing performance results between computational models and the Miller-Orr model. Thus, the paper proposes the application of computational evolutionary models to minimize the total cost of cash balance maintenance, obtaining the parameters for
JISTEM J.Inf.Syst. Technol. Manag.. Publicado em: 2013-12
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7. O processo de gestão e controle dos fluxos de caixa em um banco brasileiro: uma análise à luz da abordagem do ciclo de vida organizacional / The process of management and control of cash flows in a Brazilian bank: an analysis according the organizational life cycle approach
This work aims to expand the knowledge about the activity of cash flow management and control in the banking sector, which is not much explored in research and literature, thus contributing to a better understanding of this activity, since for any company to optimize cash flows management is important, and this task is even more critical to a bank, because t
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 17/10/2012
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8. Formação do valor justo dos ativos biológicos sem mercado ativo: uma análise baseada no valor presente / Formation of the fair value of the biological assets without active market: an analysis based on the present value
This study contributes to the accounting department to consider the scientific and academic discussion on the measurement of biological assets, analyzing the main elements used to estimate the fair value based on the concepts of present value. Therefore, aims to conduct a critical analysis of the formation of the fair value of biological assets that do not h
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 04/01/2012
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9. Accrual anomaly in the Brazilian capital market
This paper analyzes the phenomenon known as accrual anomaly in Brazil. In particular, we examine two hypotheses: (a) that the earnings expectation included in the stock price fails to reflect the difference in persistence of the earnings components (accruals and cash flows); and (b) that the construction of a hedge portfolio by taking a long (short) position
BAR, Braz. Adm. Rev.. Publicado em: 18/09/2012
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10. Apreçamento racional de mercadorias utilizando modelo de valor presente para o boi gordo no período de 2001 a 2008
Campbell and Schiller (1987) proposed, within the scope of econometric analysis and cointegration, a powerful tool that enabled the present value model tests to also test market rationality and efficiency. The opportunity offered by the present value model of a substantial and settled fundamental value theory together with a powerful tool kit of empiricaleco
Publicado em: 2010
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11. Risk and Return in Brazilian Citrus Investment / Risco e retorno de investimento em citros no Brasil
The brazilian citrus industry has seen as a reasonably profitable business in the long term, but characterized by worrying level of risk. This study below aimed to evaluate the profitability and risk of this business, suggesting that the best to manage them is the provision of resources. Net Present Value - NPV was the method used to confront risk and return
Publicado em: 2010
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12. A tributação da renda por fluxos de caixa realizados.
Como os prazos médios de recebimento de vendas das empresas são maiores que os prazos para pagamentos dos tributos, podem ocorrer dificuldades na gestão do capital de giro em função da defasagem entre o momento do reconhecimento da receita, com a conseqüente tributação do lucro, e o seu recebimento. Em média, o caixa necessário para o pagamento do
Publicado em: 2010