Financial statement comparability, cash flow volatility, capital expenditure: are they related to cash holding?

Abstract This study examines the relationship between financial statement comparability, cash flow volatility, and capital expenditure on cash holding in Indonesia, a developing country with weak investor protection and high agency costs. By analyzing a panel dataset of 2,387 firm-year data of publ...

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Bibliographic Details
Main Authors: Tessa Vanina Soetanto, Adelina Proboyo
Format: Article
Language:Portuguese
Published: Universidade Federal de São Carlos 2024-12-01
Series:Gestão & Produção
Subjects:
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0104-530X2024000100218&lng=en&tlng=en
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