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For companies and managers, corporate value has always been the focus. However, whether the traditional research results are suitable for high-tech enterprises remains to be discussed. After all, high-tech companies have some unique features. If high-tech companies do not see this clearly and blindly...

We examine the effect of corporate cash holding on idiosyncratic risk. We find that corporate cash holding in China is positively associated with idiosyncratic risk. The association is robust to several robustness checks, including adopting an alternative method, fixed-effects model, and the inclusion...

Abstract: In order to comply with the requirements of modern society well, we develop an automated supermarket cash register system using modern computer information processing technology and machinery automation technology. The system consists of five sub-parts, including transmission subsystem, scanning...

This paper aims to study the valuation models and build a valuation model taking the macroeconomic variables into consideration to assess the value of the startups. This research method uses the Fisher equality and DCF three-stage model, then build a cluster model taking account of the inflation rate,...

This paper develops a fixed-effect model to examine the effect of cash holding on stock price crash risk with data of Chinese listed firms from 2007 to 2018. The results indicate that corporate cash holding is positively related to stock price crash risk. Based on this consequence, it is proved that...

According to previous research, we find that enterprises at home and abroad are commonly facing the challenge of financing constraints and the steady improvement of cash liquidity enables enterprises to attract necessary investment and to get rid of financial distress. Besides, the investment and outcome...

The study addressed the following issues: “How to Analyze Financial Performance in Saving and Loan Cooperatives in West Sulawesi using Cash Availability Proportion and Profitability Proportion. The focus of this research is the financial reporting of the Savings and Loan Cooperative in West...

Frequent natural disasters and extreme weather events have encouraged governments around the world to speed up efforts to promote low-carbon transformation in various sectors. Under the goal of “double carbon”, the construction of new power system has been continuously promoted, and the following new...

The purpose of a company is to make a profit, and the way a company makes a profit in different periods is different. This article starts from what value the profit model can create, that is, to achieve sustainable development, increase sales revenue, maintain normal cash flow, improve the time value...

This study aims to determine the effect of work environment and job satisfaction on employee organizational commitment at PT XYZ in North Jakarta. Researchers distributed questionnaires to all field workers in a company with a sample of 60 respondents using purposive sampling. The data analysis method...

We develop the panel regression model to examine the effect of corporate cash holding on stock price crash risk with data of Chinese listed firms during 2007 to 2018. Based on our results, the corporate cash holding is positively associated with future stock price crash risk. This robustness of results...

By analyzing the data of Shanghai and Shenzhen A-share listed companies from 2008 to 2021, this paper discusses the impact of green credit on enterprise investment efficiency by using the differential model. The research shows that green credit policy can significantly improve the investment efficiency...

Capital structure, a critical indicator of a company's operations, is often considered to be influenced to some extent by operational risk. Prior researchers have been divided on the subject of the latter's impact on the former. This survey encompasses theoretical and empirical papers in this...

In order to explore the potential relationship between the innovation investment and the enterprise financial structure, the work gathered the related data, using KMO and Bartlett's Test to test whether the factors tested could be used in the following factor analysis, and principal component analysis...

It is clear that COVID-19 has seriously hindered the economic development. It has become a hot topic that how to make the catering industry grow with new vitality in the post epidemic era. Control measures like home separation have caused a great impact on the catering industry because of the decline...

Research on differences in men and women in term of financial behavior has long been studied, especially with the development of gender equality issues. This study aims to determine differences in men and women in the Indonesian border region in terms offinancial knowledge, financial attitude and financial...

Investing is a critical decision for a large part of the population across the globe since it's a probabilistic question with a multiplicity of choices. At any given point and time, an investor is faced with the problem of numeracy of information about the investment, and he/she often succumbs to...

The purpose of this research is to research the consequences of job insecurity, job stress, and conflict between work and family on PT XYZ employee burnout. The sample is chosen through the non-probability sampling method, with forty-eight employees because the sample, and Google Form is employed as...

With the outbreak of the COVID-19 epidemic in 2019 and its trend of turning increasingly serious, nearly all the movie theaters nationwide have been shut down, and the loss has reached over 100 billion. Since people are living in a generation where the Internet is booming, many of them still prefer to...

By taking Apple as an example, herein, multiple linear regression analysis of sample data was carried out to obtain the conclusions of the influencing factors of cash dividend policy of listed companies. The results show that the company’s short-term solvency has significant impact on the payout ratio....

After the introduction of the double reduction policy, China’s K12 education and training enterprises have been seriously affected. This essay takes New Oriental Company (hereinafter referred to as: XDF) and Tomorrow Advancing Life Company (hereinafter referred to as: TAL) as the objects of study, and...

This article analyzes the legal regulation of non-cash payments in the Russian Federation in the context of considering the imperfection of legal regulation of the relevant area as a factor that has a negative impact on the criminal situation in the Russian state. Within the framework of this article,...

Investor sentiment is the belief formed by investors based on the expectation of future cash flow of assets and investment risk, which will affect investors’ trading behavior to a certain extent. In recent years, more and more scholars have done a lot of research on IPO underpricing from the perspective...

Because of the COVID-19, many people must work online, so an online office hybrid work software is essential. There are not many options in the market. We focused on a startup company called FLYDESK and conducted a comprehensive evaluation of the company’s pros and cons, background, and future development...

The 2020 revelation of Luckin Coffee’s systematic financial fraud, involving RMB 2.2 billion in fabricated sales, triggered a global credibility crisis for U.S.-listed Chinese firms. This scandal exposed vulnerabilities in traditional financial risk models to detect complex, large-scale manipulations....

In financial markets, investors often use internal rates of return and net present value to evaluate the value of alternative projects. In this paper, the income of two independent projects will be calculated to decide which project is more worthy. By comparing the calculation results of net present...

The development of the position of foundations and/or social institutions as legal entities or corporations has had an impact on the rise of criminal acts targeting their positions. One of them is the crime of money laundering (TPPU). The vulnerability of the position of foundations and/or social institutions...

In this paper, cash flow incurrence-effect incurred by optimization of firm asset structure has been studied by Stacerberg Model. It has been shown in the game model that the company's capital structure optimization takes on income effect in oligopoly market, while capital effect in the perfectly competitive...

This study aims to determine the effectiveness of using the Indonesian Standard Quick Response Code (QRIS) in buying and selling transactions at the Denpasar People’s Market. The development of the Indonesian industry will experience many changes, one of which is in the field of payments that use non-cash...

The hometown connection is one of the crucial relationships in China’s relational society. Using the data of A-share listed companies, we examine how hometown connections between corporate executives and local government officials affect corporate cash holdings from the perspective of financial engineering....

This article discusses various approaches to the study of the money market in Russia. The material of discussions about the creation and use of digital currency is analyzed. Statistical data on the dynamics of the main monetary indicators of the Russian economy are presented: M0, M1, M2, the monetary...

The increase in mobile payments is so rapid that it can change the payment culture in cash transactions into electronic money. Speed and convenience in transactions, expected performance and effort expected from mobile payments, conditions of mobile payment facilities, and the surrounding environment...

The concept of duration was proposed by Frederick Macaulay in 1938 and has become a popular tool for measuring financial instruments nowadays. This paper not only provides investors with a detailed introduction to Macaulay Duration and affirms its role but also reminds investors of Macaulay duration’s...

This study aims to determine the meaning of Beneficiary Families (BF) Conditional Cash Transfers (CCT) choosing Independent Graduation. The subjects of this study were independent-graduation BF from the CCT program in 2019–2021 who came from underdeveloped areas in the Pagar Dewa sub-district. Independent...

As the development of social economy and information technology, electronic cash has appeared on the social stage. E-cash is not only a new kind of electronic currency, but also an innovative and modem payment device. E-cash payment systems are the heart of electronic commerce. How to achieve safe electronic...

Corporate valuation is a crucial aspect in decision-making for many investment institutions and has received widespread attention. Previous valuation models have focused on the impact of cash flow, stock price, and price-to-earnings ratio on corporate valuation, which overlooks the influence of financing...

“The purpose of the study is to observe verifiable evidence about the effects of Enterprise Risk Management, Dividend Payout Ratio, and Free Cash Flow on the Stock Price of manufacturing companies in the consumer goods sector listed in the Indonesia Stock Exchange for the 2017-2019 period.” The independent...

The Suku Anak Dalam (SAD) community is an indigenous people who live in a marginal situation with their daily lives depending on the natural resources available in the forest. However, some SAD already have permanent livelihoods such as cultivating cash crops, such as oil palm and rubber which are managed...

The mineral industry has attracted the attention of investors because of its high value, and accurate valuation of cyclical industry companies can help investors understand the value of the investment target. Therefore, this paper discusses the relationship between the company’s financial data and its...

This paper investigates the relationship between managerial cash compensation and firm leverage decision for a sample of China's publicly listed firms during the period of 2003~2015. This paper employs simultaneous equation models to address the potential endogeneity caused by joint determination between...

Business valuation is indispensable to investment, with various ways to be used in their preferable scenarios respectively. Under the latest circumstances, great fluctuations have been seen in the majority of industries, which has brought up the complication of computing one’s estimated value. In regard...

The purpose of the study is to describe and test the feasibility of spreadsheet-based financial management learning materials. This descriptive study focused on the feasibility testing of spreadsheet-based financial management learning materials. The test subjects were expert and user groups. The data...

This research uses a type of library research by collecting in-depth information and data through literature, books and research results that are relevant to the topic being studied. The research approach focuses on collecting in-depth information in a descriptive analysis of legal (normative) aspects....

Emerging tech entrepreneurs and venture capitalists face persistent challenges in quantifying enterprise worth, particularly when dealing with innovative business models. For entrepreneurs and investors, the necessity to expand financial resources and gauge the potential earnings of these firms heightens...

This paper aims to shed light on the effect of a firm's geographic location on its over-investment by using different location variables based on a sample of 1936 Chinese listed firms spanning from 2007 to 2016. We find that remotely located firms have higher level of over-investment. Remotely located...

With the advancement of social and economic status, female members play an increasingly important role in modern business management, and the decision-making behavior and governance characteristics of female executives have attracted more and more attention in academic studies. This paper focuses on...

The Global Financial Crisis (GFC) and Covid showed quantities of similarities and differences in terms of financial market and financial assets, but these characteristics occurred under multi-factors. Current research mostly focuses on single profiles of both crises and interprets them in a siloed way,...

The outbreak of COVID-19 has had a significant impact on China’s economy and society. In particular, it is a huge challenge for some small, medium and micro-sized enterprises which are resistless. This article mainly studies the difficulties faced by international education industry and its solutions...

The net present value of your project is the present value of the cash flows at the required rate of return compared to your initial investment. In practice, it is a method of calculating the return on investment for a project or expenditure. This paper introduces some major methods to evaluate investment...

This paper explores advancements in portfolio management and investment strategies through the integration of cash optimization, financial modeling, artificial intelligence (AI), and sustainable property investment. It emphasizes the critical role of advanced optimization techniques, such as Particle...