International Journal of Accounting & Finance in Asia Pasific
Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific

The Effect of Cash Flow on External Financing, Debt Issuance, and Equity Issuance: The Moderation Role of Board Gender Diversity

Muhammad Faisal Sihite (University of Indonesia)
Dony Abdul Chalid (University of Indonesia)

Article Info

Publish Date
18 Jun 2022

Abstract

This paper investigates the relationship between cash flow and external financing and the moderating effect of board gender diversity. It aims to explain how cash flow affects external financing with three proxies of Equity Issuance, Debt Issuance, and External Financing. This study explains how Board Gender Diversity influences Cash Flow and External Financing. This study took a sample of a company listed in the Indonesia Stock Exchange from 2014 until 2019 and used Ordinary Least Square (OLS) for the regression method. The findings indicate a negative correlation between Cash Flow and External Financing. Addedly, Board Gender Diversity insignificantly affects the moderation between Cash Flow and External Financing. Keywords: Board Gender Diversity, Cash Flow, Debt Issuance, Equity Issuance, External Financing

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Journal Info
International Journal of Accounting & Finance in Asia Pasific
Website

Abbrev

IJAFAP

Publisher

AIBPM Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

IJAFAP aims to feature narrative, theoretical, and empirical-based research articles within the abovementioned fields. The journal welcomes articles relating to the current issues of financial decision making as well as its impact on society. IJAFAP carries out the mission to feature narrative, ...