The research on off-line electronic cash(e-cash) schemes has drawn much attention since Chaum etc [8] presented the first off-line anonymous electronic cash scheme in 1988. However, anonymous electronic cash schemes also facilitate fraud and criminal activities [32], such as money laundering, blackmailing and illegal purchases. Frankel etc [13]. first introduces the concept of fair electronic c...

This paper documents the short and long term balance sheet effect of cash flows. We show that cash savings in the short run and debt reduction in both the short and the long run account for a substantial fraction of cash flow use. Although, in the long run, investment exhibits substantial sensitivity to cash flows, investment does not absorb the entire cash flow shock. In fact, the tighter the ...

UNLABELLED Previous research has shown discrepancies between a standard diagnostic interview for schizophrenia (CASH) and a culture sensitive version of this instrument (CASH-CS) in Moroccan patients. More specifically we showed that among Moroccan immigrants the CASH-CS resulted in fewer patients with a diagnosis of schizophrenia compared with diagnoses based on the CASH, whereas for Native Du...

Cash shortage is one of the most dangerous problems that may appear while projects are in progress. Inadequate cash flows force the companies to take short term or long term loans and in some cases companies end up being bankruptcy. In this study the planned and actual cumulative percentages of cash flows and work progress which are represented using S-curves are used as the basis for analyzing...

Using daily data from 182 spatially separated U.S. cash markets for the years 2006-2011, I investigate price discovery for corn. With a large number of cash markets available, I take into account explicitly the issue of market selection, which has been neglected in previous work. I find that empirical results concerning price discovery based on corn cash and futures markets vary with selection ...

In order to obtain SEO (Secondary Equity Offering) qualification, china listed companies would do different levels of earnings management centering on accounting earnings indicators. While previous researches on earnings management are mainly focused on enterprise management authorities’ accruals manipulation. In fact, in order to avoid losses, the user of statements would pay more attention to...

In ATM cash replenishment banks want to use less resources (e.g., cash kept in ATMs, trucks for loading cash) for meeting fluctuated customer demands. Traditionally, forecasting procedures such as exponentially weighted moving average are applied to daily cash withdraws for individual ATMs. Then, the forecasted results are provided to optimization models for deciding the amount of cash and the ...

considering the present situation of the society that increasing inegulity led to deprivation progression and according to impact of huge institution of waqf (endowment) at resolving such problems, it is necessary to make an opportunity that new subject such as cash waqf being studied and examined. the aim of this paper is to study the theoretical and jurisprudential views and analysis the bene...

The aim of this study is to evaluate the impact of cash dividend components on corporates earnings persistence and return on stock. The population of study consists of 109 companies listed in Tehran Stock Exchange from 2011 to 2016. Data was analyzed using regression model. According to results, the cash component of earnings is more persistent than accruals and it can be used to predict future...

I document a positive relationship between excess cash holdings of actively managed equity mutual funds and future fund performance. The difference in returns of portfolios of high and of low excess cash funds amounts to over 2% annually, or approximately 3% after standard risk adjustment. I study whether this difference in performance can be explained by the differences in managerial stock sel...