Earnings management and cash holdings: Evidence from energy firms in Vietnam

NV Khuong, NT Liem, MTH Minh - Journal of international studies, 2020 - ceeol.com
Earnings management practices can exacerbate information asymmetry between
stakeholders such as creditors, suppliers and investors and the focal firm. However, different …

Intellectual capital efficiency, institutional ownership and cash holdings: a cross-country study

T Dalwai, SS Mohammadi, E Satrovic - Review of Accounting and …, 2023 - emerald.com
Intellectual capital efficiency, institutional ownership and cash holdings: a cross-country study |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Corporate cash holdings and promoter ownership

CP Gupta, P Bedi - Emerging Markets Review, 2020 - Elsevier
We examine the relationship between corporate cash holdings and promoter ownership for
a sample of Indian non-financial firms. Consistent with the arguments of the 'efficient …

What do we know about corporate cash holdings? A systematic analysis

AF da Cruz, H Kimura… - Journal of Corporate …, 2019 - Wiley Online Library
Cash holdings play an important role at the heart of firms' policies. Researchers have
devoted considerable attention to the dramatic increase in cash reserves despite alternative …

Principal-principal conflicts and corporate cash holdings: Evidence from China

K Jebran, S Chen, MZ Tauni - Research in International Business and …, 2019 - Elsevier
The study investigates the effect of principal-principal (PP) conflicts on corporate cash
holdings. By examining a sample of Chinese listed firms over the period 2003–2016, we …

Equity incentives and dynamic adjustments to corporate financialization: evidence from chinese a-share listed companies

X Fu, S Wang, J Jia - International Review of Economics & Finance, 2024 - Elsevier
Corporate financialization is a double-edged sword. Holding financial assets properly might
bring capital benefits to enterprises, while excessive financialization increases risks and …

Shariah compliance and corporate cash holdings

A Bugshan, F Alnori, W Bakry - Research in International Business and …, 2021 - Elsevier
This study investigates the influence of Shariah compliance status on cash holding levels
and the speed of adjustment of non-financial listed firms in six Gulf Cooperation countries …

Sanctions against Iran, political connections and speed of adjustment

A Aflatooni, K Ghaderi, K Mansouri - Emerging Markets Review, 2022 - Elsevier
This study examines the effect of intensifying economic sanctions against Iran on speed of
adjustment (SOA) in firms listed on Tehran Stock Exchange during 2001–2018. We find …

The institutional determinants of peer effects on corporate cash holdings

M Machokoto, C Chipeta, N Ibeji - Journal of International Financial Markets …, 2021 - Elsevier
Analysing a large firm-level dataset from 47 countries, we document robust and significant
positive peer effects on cash holdings. Specifically, a firm increases cash holdings, on …

Oil price volatility and corporate cash holding

A Bugshan - Journal of Commodity Markets, 2022 - Elsevier
Since it is believed that oil price movements highly influence economic growth in oil-rich
countries, this study examines the influence of oil price volatility on corporate cash holdings …