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Keywords: Excess cash
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Journal Articles
Journal of Applied Accounting Research (2024) 25 (5): 1223–1243.
Published: 09 April 2024
...Ismail Kalash Purpose This article analyzes the moderating role of investment opportunities, business risk and agency costs in shaping the nexus between excess cash and corporate performance. Design/methodology/approach This research uses dynamic regression models (two-step system generalized...
Journal Articles
Journal of Applied Accounting Research (2018) 19 (2): 225–244.
Published: 14 May 2018
...Mohamed Belkhir; Sabri Boubaker; Kaouther Chebbi Purpose The purpose of this paper is to investigate the relationship between corporate debt-like compensation and the value of excess cash holdings. Design/methodology/approach The sample comprises 876 US firms covered by ExecuComp over...
