Does board gender diversity affect corporate cash holdings?

M Atif, B Liu, A Huang - Journal of Business Finance & …, 2019 - Wiley Online Library
This paper examines whether board gender diversity affects corporate cash holdings using
S&P 1500 index firms in the US for the period 2006–2015. We document a significantly …

Cash holdings and earnings quality: evidence from the Main and Alternative UK markets

J Farinha, C Mateus, N Soares - International Review of Financial Analysis, 2018 - Elsevier
In this paper we investigate the importance of earnings quality as a determinant of cash
holdings by companies, exploring among other factors the nature of earnings (positive or …

The relationship between a firm's information environment and its cash holding decision

P Clarkson, R Gao, K Herbohn - Journal of Contemporary Accounting & …, 2020 - Elsevier
This study directly investigates the relationship between the firm's information environment
and its cash holding decision using two separate country-level events as proxies for a …

Does internal information quality impact corporate cash holdings? Evidence from China

F Xiong, Y Zheng, Z An, S Xu - Accounting & Finance, 2021 - Wiley Online Library
This paper examines the impact of internal information quality (IIQ) on corporate cash
holdings in China. Employing two widely used IIQ measures (ie, the earnings …

Strategic deviance and cash holdings

X Dong, KC Chan, Y Cui… - Journal of Business …, 2021 - Wiley Online Library
We examine the impact of strategic deviance on corporate cash holdings and find that firms
with strategies that deviate from their industry peers hold more cash. This pattern can be …

Earnings quality, institutional investors and corporate cash holdings: evidence from India

S Chada, G Varadharajan - International Journal of Managerial …, 2023 - emerald.com
Purpose This paper aims to examine the relationship between earnings quality and
corporate cash holdings in an emerging economy. Existing literature posits that earnings …

Stock liquidity, cash flow sensitivity and the value of cash

H Spiropoulos, R Zhao - International Review of Economics & Finance, 2023 - Elsevier
Using a sample of US public firms from 1990 to 2017, we find that firms with higher stock
liquidity are associated with lower cash flow sensitivity of cash. An analysis of the market …

Does the bank-firm human relationship still matter for SMEs? The game-changing role of digitalization

F Fasano, T La Rocca - Small Business Economics, 2024 - Springer
Noteworthy contributions have highlighted that human contact is a considerable factor in
bank-firm relationships. It allows the acquisition of soft information, which alleviates …

Non‐operating risk and cash holdings: Evidence from pension risk

KS Almaghrabi - Journal of Banking & Finance, 2023 - Elsevier
Using a large sample of US firms sponsoring defined benefit (DB) plans, we examine the
impact of pension risk on firms' cash management decisions. We document a positive …

Advertising and corporate cash holdings

H Luo, H Wang, Y Wu - Finance Research Letters, 2023 - Elsevier
This study investigates the effect of advertising on corporate cash holdings. Using a
comprehensive sample of Chinese listed firms from the 2011–2022 period, we find that …