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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...

The new ternary compound Al8GdNi4 had been synthesized by melting in arc furnace and annealing in vacuum. The crystal structure of Al8GdNi4 was analyzed by X-ray powder diffraction technique. The whole pattern of Al8GdNi4 had been indexed, and the lattice constants had been refined with tetragonal structure...

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...

The Cu-MoS2/Cu functional gradient materials were prepared by powder metallurgy method. The effects of MoS2 content on the microstructure, phase composition and wear performance were analyzed comprehensively. Solid-solid phase reaction occurred between MoS2 and Cu in the sintering process. The products...

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...

Maker education originating from maker movement is a deep combination of maker culture and education. Based on the innovative education, project learning, the whole person education of maker education has attracted close attention from the academic circle. The development of maker education has become...

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,...

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....

This paper adopted China’s Economic Policy Uncertainty (EPU) compiled by Baker et al. (2016) to study the impact of uncertainty and other factors on the dividend decision of listed companies, from the macro and micro perspectives. Empirical analysis was performed by the fixed effects model. It was found...

The aim of the paper is to discuss some new operations on hesitant fuzzy linguistic terms sets based on Archimedean t-norm and t-conorm. The advantage is that the operations on hesitant fuzzy linguistic terms sets are closed, by studying propositions of the operations on hesitant fuzzy linguistic terms...

To solve the current energy supply and demand tension grid must intelligent control to the operation of the equipment, at the same time, to look for a new management model, to maximize energy efficiency, to achieve energy-saving power grid. Transformer is the most important power equipment, domestic...

This paper investigates factors in attaining mental health services. Using the Theory of Motivation, Ability, and Opportunity (MAO), a framework consisting of six factors is developed and tested among 254 individuals from Generation Y to Z. This paper also examines the role of health literacy in mediating...

With the progress of science and technology, in order to ensure the risk management, financial engineering has emerged. Among them, the effectiveness of risk management activities is directly related to the stability of cash flow. Financial engineering broadens people’s thinking and reduces the cost...

Electronic payments offer secure and convenient fund access, reducing cash and check reliance for merchants and attracting wider customer bases. Non-cash transactions surge, outpacing cash. An electronic money chip securely stores values on a chip or server. This research examines factors driving electronic...

With the continuous expansion of the scale of new energy, new energy to the grid are also increasingly prominent, mainly reflected in: on the one hand, due to the new energy base in Jiuquan province from the load center, and the Hexi area load is small, large-scale new energy to local consumption; on...

The process of constructing breakwater project is a course of dumping rockfill. And the slit is squeezed out. The simulation of dumping rockfill is mainly by Lagrange or Euler algorithm. But these two algorithms have disadvantages in the process of simulating. The course of extruding slitl is a dynamic...

Potatoes, a substantial cash crop with the ability to increase farm revenue and promote long-term agricultural development, are the subject of this study, which investigates sustainable marketing tactics, expenses, margins, and limitations in the Kangra area of Himachal Pradesh. Potatoes exhibited a...

The issuance of the Minister of Manpower Regulation (Permenaker) Number 2 of 2022 has sparked controversy, especially among workers. The Ministerial Regulation governs the method and standards for the provision of old age protections to employees, especially for employees who stop working due to termination...

Equity pledge is a kind of pledge with the equity of the investor as the target. In recent years, equity pledge as a new financing method, has been adopted by more and more listed companies due to its advantages of convenience and efficiency. The purpose of this paper is to analyse the influence of controlling...

In order to investigate the effect of ultra-fine smash on the separation results of Shenfu semi-coke, the impact crusher was used to explore the relation between the degree of dissociation and the particle size and ash content. Additionally, the operating parameters of separation device of impact crusher...

A firm that can no longer pay its creditors—its bankers and suppliers—is illiquid and technically bankrupt, a situation that no manager wishes to face. Managers must make decisions that do not endanger their firm’s liquidity—a term that refers to the firm’s ability to meet its recurrent cash obligations...

The mechanical properties of anodic aluminum oxide (AAO) on glass substrates prepared by 0.3mol/L oxalic acid solution are investigated by nanoindentation. The micro hardness, friction coefficient and Young’s modulus are all associated with the porosity. The substrate is an important factor of the mechanical...

This study aims to enhance primary school learners on the financial literacy through game-based learning and assess their efficacy of saving and spending in daily life. The participants were 77 learners from two selected primary schools in Perak, 42 from school A and 35 from school B, respectively. This...

PEI immobilized solid adsorbents are highlighted to be used in carbon capture technology due to its high CO2 selectivity, suitable adsorption temperature and tolerance of moisture. However, the oxidation and degradation of PEI are still a hard nut to crack, which is the main limitation of PEI absorbents...

The net present value (NPV) rule is not the only criterion available to evaluate a capital investment proposal. You may be familiar with the payback period, the internal rate of return, or another criterion. This paper examines and explains how to apply to the NPV rule: the internal-rate-of-return (IRR)...

With the fast development of the global economy, the investment market has become one of the most important markets in the world. Among various investment products, equity investment stands out because of its high profitability and risks. For investors who want to earn profits from the stocks, estimating...

The aging population poses significant challenges globally, altering age structures and straining societal resources. Continuing Care Retirement Communities (CCRCs) offer an innovative solution, yet their development in China remains nascent. The essay has combined an array of enterprise valuation methods...

The number of projects invested by Chinese enterprises is rising rapidly, enterprises are facing overcapacity, resource redundancy and other issues. Project post evaluation method can fix deviations from the feasibility assessment, thus, the value of the project can be maintained. In accordance with...

In the operation process of the toll road industry, compared to cash flow and logistics, information flow plays a more important role. It runs through every link of the industry value chain and provides guarantee and support for the increase of the additional value of value chain. From the perspective...

In the context of rapid urbanization and industrialization, subterranean engineering frequently encounters geotechnical challenges, particularly when dealing with weak soil layers, such as loose silty sand. These layers are problematic due to their poor permeability and low mechanical strength. Although...

In this paper, with 2500 tons of Heavy Carousel pipe laying equipment as the object of analysis, research under action of different wave, using the finite element method calculation of statically indeterminate and multi support and contact nonlinear support overloaded basket, the structure of the foundation...

For the sake of measuring the safety dis-tance of high-rise buildings fires in theory, based on Bei-pei building fire, using fire dynamic software-FDS to build the high-rise building fire epidermis model, com-bining with the Gaussian model which is widespread applied in environmental monitoring, do normal...

The assessment of existing electronic commercial systems and the features of the companies’ assessment are modern topical issues. This can be explained by the increasing e-commerce, in which it is hard to choose appropriate development strategies and to apply efficiency optimizing systems. The research...

During the prevention and control of the COVID-19, the control of distance and population density puts new requirements for the libraries. In order to respond to the teaching and research work arrangement of “classes suspended but learning continues”, the Library of Xinjiang University explores the construction...

This paper examines whether cross border acquisitions lessen financial constraints of target firms in ASEAN based on a sample of 538 acquisitions over the period of 1988-2016. Using cash holding of target firms, the cash flow sensitivity of cash, the cash flow of sensitivity of investment and the quantity...

Epoxy resin/polyetherimide/graphene nanoplates (EP/PEI/GnPs) composites were prepared by solution blending, and the effects of GnPs on the phase structure and electrical properties of the systems were investigated by scanning electron microscopy (SEM), optical microscopy (OM), digital ultrahigh resistance...

This paper mainly discuss the applicability of the catering theory in stock market in China. We particularly use the 2009-2014 stock market data as the sample after the equity division reform and the financial crisis. We use PTP to represent the supply of cash dividends of listing corporations and PDND...

This paper starts from the financial indexes of the coal listed companies and use financial indexes which represent cash flow capacity, solvency, operational capability, profitability and development ability to predict share price by BP neural network. Firstly, the input variables are optimized by principal...

R&D investment costs a lot of funds, which is the fundamental driving force to maintain enterprise competitiveness and innovation ability. As a rigid expenditure of enterprises, tax revenue will reduce the free cash flow of enterprises to a certain extent. The relationship between the degree of enterprise...

The era of Big Data, with the development of the internet, brand stories have become an essential way of brand shaping and communication. This paper selects 15 brand stories of Sichuan liquor brands as research samples, and uses Nvivo software, combined with qualitative analysis methods, to explore the...

The global pandemic has brought very difficult times to the economy, with funding issues, supply chain disruptions, and changes in the way people buy. This article will examine this issue and, concerning real-life examples, explore the importance of having a good plan to anticipate and respond to economic...

The enterprise is a cell of society and core force of economic development. Under increasingly fierce competition salutation, enterprises are faced with complex and changing living environment. For enterprises, cash flow truly reflects enterprise operation conditions. To some extent, cash flow can indicate...