Value relevance of banks' cash flows from operations
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DOI: 10.1016/j.adiac.2017.08.002
Abstract: This study examines the value relevance of banks' cash flows from operations. While banks are required to provide statements of cash flows under Generally Accepted Accounting Principles (GAAP), banks have long argued that cash flow… read more here.
Keywords: value relevance; banks cash; cash; cash flows ... See more keywords
The political economy of banks’ cash holdings
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DOI: 10.1108/jes-08-2024-0550
Abstract: PurposeOur paper explores the political determinants of bank cash holdings. We selected as our sample banks from G7 (to proxy developed economies) and BRICS (to proxy emerging markets).Design/methodology/approachWe collected data on banks' financial information from… read more here.
Keywords: cash; cash holdings; paper; bank cash ... See more keywords