scholarly journals A New Measure of Equity and Cash Flow Duration: The Duration-Based Explanation of the Value Premium Revisited

2016 ◽  
Vol 48 (5) ◽  
pp. 857-900 ◽  
Author(s):  
DAVID SCHRÖDER ◽  
FLORIAN ESTERER
Keyword(s):  
Cash Flow ◽  
Value Premium ◽  
Flow Duration

Matching

1989 ◽  
Vol 116 (3) ◽  
pp. 529-535 ◽  
Author(s):  
A. J. Wise
Keyword(s):  
United Kingdom ◽  
Cash Flow ◽  
Pension Fund ◽  
Price Volatility ◽  
Mathematical Framework ◽  
Flow Duration ◽  
Basic Task ◽  
The United Kingdom ◽  
General Terms

1.1 The basic task of actuarial valuation is to compare the quantity of assets with the quantity of liabilities. A refinement is to compare qualities as well as quantities.1.2 The qualities of assets and liabilities are their characteristics of cash flow, duration, growth, price volatility, etc. This note considers a conceptual and mathematical framework for matching in the most general terms.1.3 Insurance work in the United Kingdom uses the notion of reserves for mismatching. Pension fund valuations in the U.K. also tend to use a notion of matching when considering the actuarial value placed on the fund.

Dividend Payout Ratio: Persoalan Free Cashflow, Debt To Equity Ratio, Kepemilikan Institutional, Investment Opportunity, Dan Kesejahteraan Karyawan

Liquidity ◽  
2017 ◽  
Vol 6 (1) ◽  
pp. 1-11
Author(s):  
Nurlis Azhar ◽  
Helmi Chaidir
Keyword(s):  
Cash Flow ◽  
Significant Influence ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Free Cash Flow ◽  
Manufacturing Companies ◽  
Flow Ratio ◽  
Prediction Ability ◽  
Employee Welfare ◽  
Equity Ratio

This study was conducted to examine the effect of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (Parliament) partially on manufacturing companies listed on Indonesia Stock Exchange period 2011-2015. In addition, to test the feasibility of regression model, the influence of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (DPR) simultaneously at manufacturing company listed on Bursa Indonesia Securities period 2011-2015. The population in this study are 146 manufacturing companies that have been and still listed in Indonesia Stock Exchange period 2011-2013. The sampling technique used was purposive sampling and obtained sample of 42 companies. Data analysis technique used is by using multiple linear regression test. The results showed that Free Cash Flow Ratio, no significant effect on Divident Payout Ratio (DPR). Debt Equity Ratio (DER) has a negative and significant influence on Divident Payout Ratio (DPR), Institutional Ownership has a significant positive effect on Divident Payout Ratio (DPR), Employee Welfare and Price Earning Ratio (PER) has a positive and significant influence on the Divident Payout Ratio ). Simultaneously Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) give effect to Divident Payout Ratio. The prediction ability of the five variables to the Divident Payout Ratio (DPR) is 21.3% as indicated by the adjusted R square of 0.271 while the remaining 79.7% is influenced by other factors not included in the research model.

ECONOMIC ANALYSIS OF TRAVEL COMPANIES CASH FLOW

2019 ◽  
Author(s):  
Valentine Tarasova ◽  
Iryna Kovalevska
Keyword(s):  
Economic Analysis ◽  
Cash Flow
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