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According to the proportion of "non ST" and "ST" in training, this paper used the principle of multilayer perceptron (MLP) to establish some small and medium-sized enterprise credit risk assessment model based on neural network, and finally, this model was chosen to evaluate the credit risk of 114 small...

As the world was hit by COVID-19 in the last few years, the global hotel industry has also been greatly affected. As one of the biggest hotel groups in the world, Hilton faced tremendous cash flow pressure in 2020 and 2021. To forecast Hilton's cash flow performance over the next few years, we apply...

Abstract:in order to value the equity of SME effectively, we modify the traditional DCF model, namely, we use stochastic variable to describe the factors which have direct impact on cash-in and cash-out; then we use stochastic equation to portray the change of equity valuation; finally, we will simulate...

Financial flexibility makes the enterprise deal with adversity and grasp the advantage of investment opportunities through the reasonable arrangement of the distribution of cash flow quantity and the distribution of time, so as to improve the adaptability and operating performance of enterprises. Therefore,...

This study aims to conduct a fundamental study of factors affecting the dividend policy of manufacturing companies listed in the Stock Exchange. The sample of this study was 21 manufacturing companies listed in the Indonesian Stock Exchange (IDX). The type of data used was secondary data in the form...

this article from the perspective of ultimate controlling shareholder characteristics and corporate governance mechanism, the building two-period dynamic behavior financial theory model and empirical study on the method of combining with time window of shenzhen in 2009-2013 data of listed companies as...

Nonlocal symmetries for exactly integrable three-field evolutionary systems have been com- puted. Differentiation the nonlocal symmetries with respect to x gives a few hyperbolic systems for each evolution system. Zero curvature representations for all nonlocal systems and for some of the hyperbolic...

This paper analyzes the basic situation of credit card cash out and the new way of personal credit card cash out, and proposed a new identification method of the cash out by the model of capital occupancy efficiency through analyzing the time series of the daily total consumption amount. The case is...

With the increase of life expectancy of population and the deepening of aging, demand for pensions of the society is increasing constantly. At present, the basic endowment insurance for urban employees is in the process of changing from the “accounting on cash system” to the “fund accumulation system”....

Historical and recent financial crises highlight the criticality of managing liquidity risk for staying financial steady. The traditional approaches are increasingly inadequate: overly simplistic, limited to linear statistical models and static assumptions, they fail to handle modern finance’s massive,...

This Research to analyze leverage in moderating the effect of WCM to profitability in basic and chemical industrial companies in Indonesia. Using the purposive sampling method, there were 99 companies for three years, 2018 to 2020, this study was analyzed using SPSS 26 software. The results showed that...

As one of the largest healthcare companies in Australia, Primary Health Care Limited (PRY) plans to focus more on private billing and provide high-quality Medicare service for customers. Whether it is worth investing in is a concern for the investors. In this paper, Free Cash Flow to the Firm (FCFF)...

Nowadays, more and more banks and other financial service companies are promoting digital currency transfers and other online transactions, which are wire transfers or transfers between parties over long distances. Digital currency contributes to the globalization of the global economy because it is...

This study aims to develop a strategic concept to increase people's knowledge and understanding of investing in Cash Waqf Linked Sukuk (CWLS), especially through formal and non-formal socialization. Methods-This research uses mixed methods, namely qualitative and quantitative methods,...

This paper studies whether M & A can alleviate the financing constraints of the main merging party, taking the M & A experience data of Chinese listed companies in 2010-2016 as an example. Through the research, we find that: (1) the listed companies in M & A generally have the problem of financing constraints...

This study focuses on the impact of investor sentiment on corporate investment behavior. Against the backdrop of traditional financial theories confronting market anomalies and the rise of behavioral finance, and considering the unique environment of China’s capital market, it abandons the complete rationality...

To improve the low efficiency in compiling the catalogue of equipment maintenance material by manpower, the key technology in design and implementation of equipment maintenance material catalogue compilation management system are researched based on the analysis of the technology of Big Data and COM...

The innovation of digital payment has completely changed the way people handle money, replacing traditional cash transactions with more convenient and efficient intelligent payment systems. However, these systems also have their challenges. This paper discusses the changes digital payments have brought,...

This study explores the dynamics of sustainable tourism behavior among destina-tion managers in Bali, focusing on the interplay of knowledge, attitudes, and com-mitment towards green tourism practices. Using a mixed-methods approach, in-cluding surveys of 36 destination managers and in-depth interviews...

Indonesia is currently becoming one of the strongest emerging market in terms of economic growth. This achievement requires supporting facility such as transportation infrastructure, manufacture, etc. Such rapid growth will not last long if not sustained by an adequate supply of electricity. In order...

The modern criminalization process should take more remarkable account to restore the victims’ rights. Under the principle of responsiveness in good governance, the restitution mechanism is used to follow the Trafficking in Persons Law’s (TIP Law) provisions. This article aims to explore the inefficiencies...

The cash flow statement is an important and inseparable part of the company’s or organization’s financial report. It shows each organization’s cash inflow and cash outflow for a certain period and helps identify the cash proceeds capabilities. Research on the analysis of local government cash flow statements...

This paper reviews the impact of bank credit on M&A performance, combining corporate ownership and free cash flow to study the relationship between bank loans and M&A quality of Chinese public companies. Using 1956 M&A events as samples, the paper empirically examines the impact of bank loans...

Poverty which is a problem in all countries to make it one of the priorities of the Sustainable Development Goals (SDGs) needs to be resolved from various aspects. In order to alleviate poverty, cash waqf is a very good alternative besides zakat. The potential of cash waqf in Indonesia is estimated to...

According to the core, leading, coordinative and dynamic nature of the enterprise core competitiveness, a system that consists of four enterprise financial analysis indexes, namely, human capital return on investment, R&D and innovation capability, cash balance capacity and return rate on capital investment...

The financial fraud of listed companies is a major obstacle to the effective operation of China’s market and a key concern of academic circles. At present, the financial fraud of listed companies in China is becoming increasingly diversified, complicated and hidden, and its potential risks are becoming...

In the “Post-epidemic” period, the public health crisis influences a lot to finance market and change some indexes. Therefore, what creates the change will have a different impact on the industry finance in the 21st century when the world faces a really different situation compared to the historical...

This paper studies stock price fragility driven by correlated mutual fund trading and its implications for equity volatility and corporate financial policies in the Chinese A-share market. Building on Greenwood and Thesmar (2011), we show that fragility robustly predicts future return volatility and...

Past studies on the topic were conducted in normal economical contexts, which have not been affected by a disastrous pandemic like the Covid-19, which has been freezing the economy, breaking global supply chains and productions. Under the special circumstance, the operating results of many businesses...

This article is devoted to the analysis of the legal regulation of non-cash payments in the Russian Federation in the context of considering the imperfection of the legal regulation of the relevant field as a factor that has a negative impact on the criminal situation in the Russian state. In this article,...

This paper provides a comprehensive analysis of the macroeconomic environment and investment potential of Marriott International. It begins with an overview of the U.S. economy, highlighting a projected GDP growth of 2.5% in 2023, driven by consumer spending and investment, while noting the adverse effects...

West Sumatra province has three sweet potato’s central regions, one of its is in Solok regency which is named Gunung Talang region. Farmers in this region have planted sweet potato for a long time as a secondary crop in lowland after lowland rice being harvested. Some of them planted sweet potato in...

Using the data of Chinese listed companies for 2011-2016 years, on the basis of defining enterprise groups, the relationship between enterprise group, cash holding and credit risk is studied from the perspective of the property property of the final controller of the enterprise group. The research shows...

Millennials and Gen-Z generations are generations born in the era of high technology and have a tendency to use technology in everyday life. The disruption caused by these two generations has had a considerable influence on many things, one of which is changes in buying and selling transaction patterns,...

This study analyzes the effect of capital structure, information asymmetry, and free cash flow on earnings quality. Capital structure is measured by the debt ratio, information asymmetry is proxy by the measure of liquidity, and free cash flow is measured by the FCF ratio. The hypothesis in this study...

Power system frequency generates an important impact on operation, control and protection of the power system, and it is the important index of weighing power quality, so it is very necessary to measure it accurately. First, this paper uses the linear regression function to fit the signal including harmonic...

The study embarked upon a comprehensive financial analysis of ExxonMobil and Chevron, aiming to discern their fiscal health from 2023 onwards. The ExxonMobil and Chevron are the two leading companies of energy industry. Central to this essay is answering: ‘How are these energy giants faring in today's...

It is significant that inclusive develop-ment to Shaanxi’s coordinated develop-ment of economy and society. Shaanxi province faces a series of problems in the process development. These problems hamper the Shaanxi’s economy and so-ciety development to some extent. Com-bining the theoretical analysis...

This paper reviews some classical theories such as the Pecking order theory, free cash flow theory, and trade-off model. It also mentions some of the research methods used by the authors, such as the modified event-study approach, in collecting data in a representative sample. It also mentions some of...

The rapid adoption of technology affects payment methods causing changes in consumer behavior when choosing the payment method that they will use as a complement to the online shopping process in e-commerce. This study investigated the factors encouraging customers to choose Cash on Delivery (COD) payment...

The emergence of network environment puts forward a new subject for the cash management of conglomerate. To keep pace with the environment reforming, conglomerate should reform the traditional cash management by deeply analyzing the new features of network environment and the new requirements of cash...

The purpose of this paper is to study earnings quality analysis system of the listed company, to show the research purpose and significance of earnings quality of the listed company, to research the earnings quality of listed companies through four aspects.

Accounting information systems have an important role for MSME, because accounting information systems together with other information systems provide information needed by management as a basis for decision making. An accounting information system is required to process cash receipts and payments transactions....

Since the Covid-19 pandemic hit the world, including Indonesia, various levels of society have felt the economic and social impacts directly. In fact, many have lost their jobs and of course have an impact on increasing the number of unemployed in Indonesia. The government quickly and consistently made...

Spreadsheet based applications are needed by students and lecturers to expedite the financial management learning process. The aim of the research was to produce a spreadsheet-based application for financial management that can be used for real learning. Spreadsheet-based application for financial management...

The continuous impact of the 2019 novel coronavirus (2019-nCov) may increase the pressure of credit debt risk prevention and control in 2020.First, the epidemic will weaken the ability of enterprises to make profits and raise funds through such channels as impacting consumption, affecting production,...

This article describes the design concept and its application of the network teach-ing system of College Mathematics. By making use of the flexibility and the two-way interaction of the network multime-dia, the system achieves an organic com-bination of the traditional teaching-learning procedures and...

The background of this paper was the announcement of the acquisition of game manufacturer BUNGIE by SONY. The direction of the research was based on studying the impact of the acquisition on SONY in the global game industry. The trend of small game companies being acquired by large companies in the game...

The objective of this research is to examine factors affecting return on assets such as cash turnover and account receivable turnover of food and beverage firm listed in Indonesia Stock Exchange. Source of data used in this study is financial statements as secondary data based on purposive sampling technique....

To achieve meaningful, effective, and successful learning, education increasingly uses digital technologies in the teaching-learning process, thus focusing on the learner and their potential and making them an active part of the learning process. This study focuses on the use of mind-map...