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With the constant maturity of China's capital market and the sharp increase in stock market turnover, many companies plan to use IPO to make them listed companies, and to supplement cash flow through the vast financing platform of the equity market, to achieve a bigger and stronger company. desire. However,...

For continuing operations of enterprises, investors will be according to the current financial position and operating results to predict the future situation and make investment decisions, thus establishing the going-concern ability evaluation system is particularly important. Article selected the information...

The article is devoted to improving the methodology for assessing the effectiveness of regional support for small business. The article uses an indicator that takes into account discounted cash flows resulting from the activities of small enterprises, as well as tax and non-tax revenues to the regional...

Along with the rapid development of Chinese Economy, people's disposable personal income and life quality are escalating. More and more customer put their focus on high end market, especially on luxury goods market. Unfortunately, Chinese customer are always denounced overseas because they always stake...

This paper selects 209 sample data of 27 coal listed companies in Shanghai and Shenzhen from 2009 to 2016 for empirical analysis. According to the research, the cash holding level of China's coal listed companies is mainly between 5% and 15%. Financial leverage, company size and cash holdings are negatively...

In the rapidly developing and competitive business environment, companies are under constant pressure to make decisions that keep growth, maintain financial stability, and ensure long-term development. As businesses expand and diversify, the complexity of their operations increases, making it important...

Organizational Citizenship Behavior (OCB) is defined as positive behavior that goes beyond the formal role as defined even though it is not mentioned in the job description. It can be influenced by employee engagement and Organizational culture. Meanwhile, according to Gallup Survey, 80% of workers in...

The dividend discount model (DDM) is an efficient stock market value valuation model, which takes dividends as the primary analysis goal to predict and analyze the price of the analyzed stock. According to the existing formula and principle of DDM, taking Iflytek Co., Ltd. as an example to analyze the...

Since the expansion of social insurance for workers affected by layoffs during the Covid-19 pandemic era in recent years, this insurance has received increasing attention. However, each country has a different program in regulating the benefits of layoff insurance. Using labor survey data, this study...

This study aims to analyze the effect of cash flow, leverage, and profitability on investment decisions in companies experiencing financial distress. The independent variable (X) of this study is cash flow, leverage, and research profitability. The investment decision is the dependent variable (Y). The...

The paper elaborates the value and effectiveness of the model aiming at protect the company in the complex market and provide the effective and timely decision in the minute to minute market.The paper has selected 200 functioned well companies and special treatment companies which are from multiple industries....

This research seeks to find out how a company’s financial success and commitment to sustainability influence the amount they pay for capital. This amount is what businesses owe to their investors and lenders for the funds they receive. The returns that are anticipated depend on how these parties view...

Background: This research aims to analyze the strategy of Petukangan hospital in the utilization of obstetric services during the covid-19 pandemic period the effect on the cash flow of Petukangan Hospital. Method: This research with case study design using secondary data of polyclinic patients and obstetric...

Turnover is one of the issues with human resources that organizations frequently encounter. PT. XYZ has many contract employees compared to permanent employees, and has 2 different payroll systems between permanent and contract employees which always have an impact on turnover intention. This study aims...

In the conditions of non-stationary economy during the investment analysis there is a need to take into account the factors of changes in the value of money in time, uncertainty and risk. This requires a comprehensive and systematic analysis based on the logical and mathematical concept of the time value...

Financing difficulties of small and medium-sized enterprises have always been a hot issue concerned by the government and academia, and supply chain finance is an effective way to relieve the financing constraints of SMEs. This paper uses the data of GEM listed companies from 2013 to 2015; uses the cash-cash...

This study analyzes the impact of changes in Indonesian Accounting Standard 46 (PSAK 46): Income Tax (revised in 2013) on final tax presentations in financial statements. This study used construction and real estate companies listed on the Indonesian Stock Exchange for the book period 2014–2016. The...

North Sumatra is a richly multi-ethnic province is made up of dozens of ethnic groups, both indigenous to the province and migrants or their descendants. Overall, groups 'indigenous' to the province make up about 36percent; the rest are migrants where the majority of them are Javanese. Although the city...

An investor expects returns from their investment activity in the form of dividend and capital gains. Distribution of this dividend will not only improve the welfare of the shareholder, but also signal the capital market or potential future investors for the company’s growth performance. This signal...

Aiming at the demand of high-speed mobile payment, based on the analysis of existing license plate recognition technology, a mobile payment scheme based on license plate recognition is provided. The scheme takes license plate recognition as the core and relies on the Internet, cloud computing and big...

Valuation plays a crucial role in investment activity, especially for investors seeking profits in the stock market. Accurate business valuation is key to decision-making. Business valuation methods provide essential data to guide investment decisions by evaluating whether the stock is overestimated...

Accrual-based accounting is an innovation in the financial management of public sector organizations. The application of accrual accounting is seen to have many benefits. Why Because, the resulting accounting information would be useful in the decision-making process. Application of cash accounting is...

Global poverty reduction efforts have long relied on income-based interventions such as cash transfers and microfinance. While these approaches have yielded positive short-term outcomes, they often fail to address deeper structural barriers that hinder long-term well-being. In Malaysia, the income enhancement...

With the gradual improvement of China's market economic system and the rapid development of financial markets, the correct investment decision-making of enterprises has become the key to enterprise development. For SMEs, the investment evaluation method is to use the discounted cash flow method or the...

The evaluation index system for the earnings quality of listed hotel companies were constructed in this paper. And the indicators included the indices of income quality, profit quality and gross profit margin. Based on two dimensions of growth and volatility, the indices of income quality and profit...

Social welfare is the crux of the social system and development of any nation. However, in a country that aims to become a high income nation by 2020, Malaysia seems to have foregone developing and expanding its social welfare system, other than the cash assistance program. The social welfare system...

COVID-19 is a great crisis for the catering industry. How to deal with and minimize its impact on their operations, various catering enterprises have adopted different strategies. As a leading enterprise in the industry, Haidilao has adopted a distinctive strategy of counter-trend expansion. Although...

The port of Kuala Bubon, as the maritime axis of the west-south part of Aceh, is one of the crossing ports to connect community activities in West Aceh Regency and its surroundings to Simeuleu Island. Every year, both the demand for goods and passenger departures are increasing every year. Currently,...

As a worldwide disaster, the COVID-19 challenges every aspect of China’s economy. Although the situation has got controlled in China currently, it seems that it is still hard for people and companies to recover back to the normal. Since China’s food-service industry suffered a huge loss during the pandemic,...

Modern research, devoted to the transition of the Russian economy, to an innovative path of development, lacks the theoretical elaboration on the problems of formation of tools and mechanisms to improve management of modern innovation-oriented corporations based on new methodologies and methods. The...

The purpose of this study is to analyse the merchandise inventory accounting system at Bhuana Utama department store. Bhuana Utama department store is a trading business unit owned by Village-Owned Enterprises (Badan Usaha Milik Desa—BUMDes) Panji. The merchandise inventory accounting system that has...

This research seeks to investigatee how information asymmetry, together with free and operating cash flow influence the management of reported earnings throughout the COVID-19 pandemic period and the period that follows. The study focuses on companies operating in various sectors and registered as issuers...

The main aim of the paper is to present a practical application of an original enterprise’s fundamental strength assessment fuzzy model, as an alternative to dominant in the literature solutions based on taxonomic methodology. Proposed model is an attempt to combine the fuzzy methodology with financial...

Based on the limitations in practice of the executive stock option (ESO) in China, the paper proposes “a pattern of virtual ESO based on multidimensional performance indices” by integrating the advantages of the standardized patterns of the ESO in the western countries. The new pattern adopts the refined...

Loan default prediction is important to both the credit allocation and portfolio risk management. The conventional scorecard is based on predefined handcrafted features and linear assumptions, thus ignoring nonlinear and temporal characteristics of borrowers behaviors. Article introduce a novel sandwiched...

In this paper, based on the DCF cash flow discount valuation model, and partly using the geological analogy method, we analyse the availability of chromite mineral in China by the provinces and deposits. We eventually calculated the availability data of chromite ore in China at different levels of internal...

The purpose of this research is to examine the influence of profitability, liquidity, firm size, dan leverage towards cash holding in manufacturing companies listed on Indonesia Stock Exchange in period of 2016-2018. The technique of sample selection is using purposive sampling method and the data source...

At present, effective interest method is extensively used in confirmation of effective yield (or expense) during the holding of fixed or ascertainable assets (or liabilities) of future cash flows. It uses initial amortized cost to multiply by effective interest rate, in order to determine effective yield...

According to the need of modern competition and the operation and management of the supply chain, this paper analyzes the frame and system structure of a visualized supply chain, further reveals the technologies on supply chain acquisition, integration of heterogeneous data, data analysis and processing...

Agricultural production is a risky industry, which is recognized all over the world. In this regard, the state is obliged to form, improve, and implement effective mechanisms to support agricultural producers, primarily financial. Analysis of the situation in the industry of the region indicates a significant...

One of the success of a modelling is the quality of the analysed data. Exploration Data Analysis is a technique used in understanding data to explore which data has quality which will be used in modelling. The case raised in this study is the student registration dataset at XYZ University, where the...

Free cash flow can not only assess the past now ability, enterprise can also be built into the evaluation system of the future development of ability, relative profits and cash flow indicators, reflect the business performance of the free cash flow is more comprehensive and effective. Therefore, it is...

At present, factor analysis and principal component analysis are used to evaluate financial performance, these methods lack a comprehensive analysis of specific indicators. Analytic Hierarchy Process (AHP) is a subjective weighting method that can be integrated into the experience of experts. Entropy...

Cash holding is cash or cash equivalent available in the company that is used for operating expenses. Holdings of cash are considered as cash and cash equivalents that can be converted into cash when needed. A sufficient amount of cash holdings indicates good liquidity of a company. The main objective...

The purpose of this research is to describe the empowerment of poor families in Jayapura city through conditional cash transfer program. This study used qualitative descriptive analysis method focusing on PKH or Family Hope Program beneficiary’s family. The results show that indicators of empowerment...

This study uses 2000-2012 Chinese listed manufacture firms' data to examine the effects of monetary policy on the firms' inventory investment. The paper estimates the firms' inventory investment model using a dynamic neo-classical framework. We find that internal cash flow fluctuation is the most important...

In recent years, the use of e-money in many countries as a non-cash payment mechanism has increased. To evaluate the determinant factors of e-money adoption, a variety of studies have been performed. The goal of this research is to examine e-money usage behavior using the model of UTAUT (Unified Theory...

Good governance has been expected to solve poverty in developing countries, yet it faces many challenges. Criticism has been addressed by the new concept known as Good Enough Governance (GEG), believing that developing countries must only focus on the resources they have to solve problems; they do not...

This study aims to estimate and analyse the influence of leverage, cash flow, tax, R&D, economic growth, and inflation on financial distress in the property and real estate companies’ sub-sector. The first four attributes form the internal factors of the company, while the remaining is external with...

COD transactions involving marketplaces, sellers and buyers are connected with other parties, namely couriers and goods delivery service companies, which are not found in conventional buying and selling transactions. The involvement of couriers in the Cash On Delivery transaction process is important...