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The Relation between Over-Investment and Marginal value of cash holdings and Role of Corporate Governance

کلیدواژه: Cash holdings,Corporate governance,Excessive investment,Less than investment,Marginal value of cash holdings

نویسندگان: Mousavi Shiri Seyd Mahmoud, Mostafavi Niloofar, Yazdani Mahdieh

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

This study examines the relationship between marginal value of cash holdings and overinvestment as well as corporate governance of firms in the capital market (i. e. the Tehran Stock Exchange). The aim of this paper is to evaluate whether cash holdings have different value creation potential for fir... ادامه

سال:2017

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Internal and External Corporate Governance Quality, Information Asymmetry and cash holdings: Increase or Decrease in the Firm value?

کلیدواژه: Internal and external corporate governance quality,Information asymmetry,Agency costs,Cash holdings,Firm value

نویسندگان: Joudi Samira, MANSOURFAR GHOLAMREZA, DIDAR HAMZEH

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

Objective: Due to the different levels of corporate governance quality in different companies, it is expected that the quality of external and internal corporate governance in different companies will have a different effect on the reduction of agency problems and information asymmetry. This researc... ادامه

سال:2019

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The Effect of Corporate Governance on the Relationship between Uncertainty in Macroeconomics and cash holdings

کلیدواژه: Corporate Governance,Macroeconomic Uncertainty,Cash Holdings

نویسندگان: Sheykhzadeh Maryam, BARADARAN HASSANZADEH RASOUL

ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی

Received: This study aims to investigate corporate governance's effect on the relationship between macroeconomic uncertainty and cash holdings in companies listed on the Tehran Stock Exchange. Methodology: For this purpose, 180 companies were selected during the period from 2012 to 2018. This study ... ادامه

سال:2022

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Investigating the Moderating Roles of Systematic Risk Elements and Corporate Governance on the Relationship between Social Responsibility and cash holdings

کلیدواژه: Cash Holdings,Corporate Governance,Social Responsibility,Systematic Risk

نویسندگان: EGHDAMI ESMAIL, MESHKI MIAVAGHI MEHDI, KHERADYAR SINA, KORDROSTAMI SOHRAB

ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE

Purpose: Considering the important function of elements such as cash holdings and social responsibility in the realm of accounting studies, the study of factors affecting the relationship between them is important. Therefore, the main purpose of this study is investigating the moderating role of sys... ادامه

سال:2020

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Impact of Comparability of Financial Statements on the Level of cash holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance

کلیدواژه: Financial Statements Comparability,Cash Financial Reporting Quality,Financial Constraint Corporate Governance

نویسندگان: BLUE GHASEM, HASANZADEH DIVA SEYED MOSTAFA

ناشر: JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING - JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING

cash management is one of the most controversial subjects of financial management. How to use the corporate’ s resources, and in particular internal funds, is an important decision in the conflict between shareholders and managers. Managers, by opting the appropriate combination of assets and... ادامه

سال:2019

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Investigating the value content of different models of free cash flow by considering the growth opportunities and adequacy of the Corporate Governance

کلیدواژه: Free cash flow,Growth opportunity,Corporate governance,value content

نویسندگان: HOSSEINI JAVAD, BARADARAN HASANZADEH RASOUL, MOHAMMADI AHMAD, ZEYNALI MEHDI

ناشر: دانش مالی تحلیل اوراق بهادار (مطالعات مالی) - FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES)

The purpose of this study is to identify a certain criterion of free cash flow that has the most value content under the influence of growth opportunities and corporate governance system. In fact, the purpose of this study is to conduct research that can be effective in improving the comparability o... ادامه

سال:2022

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cash Loans Under Islamic Financial System: A Workable Solution

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نویسندگان: Hanif, Muhammad

ناشر: National University of Computer and Emerging Sciences (NUCES or FAST-NU) - FAST School of Business

Islamic Banking has shown tremendous growth in first decade of twenty first century. In order to avoid interest charging Islamic banks transect business through sale/purchase (Murabaha, Muajjal, Salam, Istisna'a), Leasing (Ijara) and profit and loss sharing (Musharaka, Mudaraba, PTC, TFC, Skuk). Cas... ادامه

سال:2012

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Waqf Institution and Management cash Waqf During The Ottoman Period

کلیدواژه: cash waqf ؛ ottoman empire ؛ waqf application ؛ waqf management

نویسندگان: Iskandar

ناشر: Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

This paper discussed the implementation and management of cash waqf during the Ottoman Empire. During the reign, waqf has become an instrument that is very successfully implemented in various sectors such as religion, education, social, and health. Waqf assets continued to increase and not only prov... ادامه

سال:2022

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The relevance of conditional cash transfers in developing economy: the case of Muslim countries

کلیدواژه: Conditional cash transfer programme ؛ Developing countries ؛ Muslim countries ؛ Sustainable development ؛ Zakat

نویسندگان: Zulkhibri, Muhamed

ناشر: Emerald Group Publishing Limited

Purpose – The purpose of this paper is to critically analyse the relevance of directly targeted poverty reduction programmes in Muslim countries by means of conditional cash transfers (CCTs). The paper analyses the best practices and lessons learnt to date and explores the practical issues to implem... ادامه

سال:2016

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