The Influence of Leverage, Cash Flow, Tax, R & D, Economic Growth and Inflation on the Financial Distress in the Sub-Sector of Property and Real Estate Companies

DOI

10.2991/aebmr.k.200915.091How to use a DOI?

Keywords

financial, growth, leverage, tax, inflation

Abstract

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 the research data obtained from a 2014 to 2018 using the panel data regression as a method. Only a few study uses company internal and external factors simultaneously. The results showed that leverage and cash flow are internal factors with adverse influences on the occurrence of financial distress. Furthermore, economic growth is an external factor that influences the financial distress in the sub-sector of property and real estate companies listed on the IDX. In conclusion, Tax, R&D, and inflation do not influence financial distress.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Khirstina Curry
PY  - 2020
DA  - 2020/09/15
TI  - The Influence of Leverage, Cash Flow, Tax, R & D, Economic Growth and Inflation on the Financial Distress in the Sub-Sector of Property and Real Estate Companies
BT  - Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)
PB  - Atlantis Press
SP  - 397
EP  - 400
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200915.091
DO  - 10.2991/aebmr.k.200915.091
ID  - Curry2020
ER  -