{"id":"https://openalex.org/W808801966","doi":"https://doi.org/10.17747/2078-8886-2015-1-98-105","title":"OPPORTUNITY COST ARE A KEY TO CASH PUZZLE OF THE COMPANY","display_name":"OPPORTUNITY COST ARE A KEY TO CASH PUZZLE OF THE COMPANY","publication_year":2015,"publication_date":"2015-04-03","ids":{"openalex":"https://openalex.org/W808801966","doi":"https://doi.org/10.17747/2078-8886-2015-1-98-105","mag":"808801966"},"language":"en","primary_location":{"id":"doi:10.17747/2078-8886-2015-1-98-105","doi":"https://doi.org/10.17747/2078-8886-2015-1-98-105","is_oa":true,"landing_page_url":"https://doi.org/10.17747/2078-8886-2015-1-98-105","pdf_url":"https://www.jsdrm.ru/jour/article/download/445/437","source":{"id":"https://openalex.org/S4210204253","display_name":"Strategic decisions and risk management","issn_l":"2618-947X","issn":["2618-947X","2618-9984"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","norway-1","russia-white-list-2"],"host_organization":"https://openalex.org/P4310312864","host_organization_name":"Real Economics Publishing House","host_organization_lineage":["https://openalex.org/P4310312864"],"host_organization_lineage_names":["Real Economics Publishing House"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Strategic decisions and risk management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.jsdrm.ru/jour/article/download/445/437","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5044378768","display_name":"\u0421. \u0418. \u041b\u0443\u0446\u0435\u043d\u043a\u043e","orcid":"https://orcid.org/0000-0002-0957-5375","observed_orcids":["https://orcid.org/0000-0002-0957-5375"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"S. I. Lutsenko","raw_affiliation_strings":["Presidential Control Directorate of the Russian Federation"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Presidential Control Directorate of the Russian Federation","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5044378768"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"1","first_page":"98","last_page":"105"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.5054000020027161,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.5054000020027161,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.42719998955726624,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.040699999779462814,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/opportunity-cost","display_name":"opportunity cost","score":0.902999997138977},{"id":"https://openalex.org/keywords/corporate-cash-holdings","display_name":"cash holdings","score":0.843999981880188},{"id":"https://openalex.org/keywords/cash-policy","display_name":"cash policy","score":0.652999997138977},{"id":"https://openalex.org/keywords/funding-sources","display_name":"funding sources","score":0.7279999852180481},{"id":"https://openalex.org/keywords/internal-financing","display_name":"internal financing","score":0.9459999799728394},{"id":"https://openalex.org/keywords/financial-constraints","display_name":"financial constraints","score":0.7239999771118164},{"id":"https://openalex.org/keywords/precautionary-motive","display_name":"precautionary motive","score":0.7279999852180481},{"id":"https://openalex.org/keywords/russian-firms","display_name":"Russian companies","score":0.8220000267028809}],"concepts":[{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.7541490793228149},{"id":"https://openalex.org/C68359772","wikidata":"https://www.wikidata.org/wiki/Q185715","display_name":"Opportunity cost","level":2,"score":0.657518208026886},{"id":"https://openalex.org/C2778738651","wikidata":"https://www.wikidata.org/wiki/Q16546687","display_name":"Novelty","level":2,"score":0.5877913236618042},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.5817927718162537},{"id":"https://openalex.org/C28719098","wikidata":"https://www.wikidata.org/wiki/Q44946","display_name":"Point (geometry)","level":2,"score":0.5572625398635864},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.5316503643989563},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5255062580108643},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5135447978973389},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.49256426095962524},{"id":"https://openalex.org/C166819830","wikidata":"https://www.wikidata.org/wiki/Q2025903","display_name":"Operating cash flow","level":3,"score":0.4722912907600403},{"id":"https://openalex.org/C2778776786","wikidata":"https://www.wikidata.org/wiki/Q1455109","display_name":"External financing","level":3,"score":0.45800092816352844},{"id":"https://openalex.org/C42866809","wikidata":"https://www.wikidata.org/wiki/Q466764","display_name":"Fixed cost","level":2,"score":0.4439650774002075},{"id":"https://openalex.org/C76087492","wikidata":"https://www.wikidata.org/wiki/Q1047352","display_name":"Cash management","level":3,"score":0.41890421509742737},{"id":"https://openalex.org/C128044525","wikidata":"https://www.wikidata.org/wiki/Q1682806","display_name":"Cash flow forecasting","level":3,"score":0.4101770520210266},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.39826086163520813},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3714565634727478},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.24255886673927307},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.21215346455574036},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.10876849293708801},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.17747/2078-8886-2015-1-98-105","doi":"https://doi.org/10.17747/2078-8886-2015-1-98-105","is_oa":true,"landing_page_url":"https://doi.org/10.17747/2078-8886-2015-1-98-105","pdf_url":"https://www.jsdrm.ru/jour/article/download/445/437","source":{"id":"https://openalex.org/S4210204253","display_name":"Strategic decisions and risk management","issn_l":"2618-947X","issn":["2618-947X","2618-9984"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","norway-1","russia-white-list-2"],"host_organization":"https://openalex.org/P4310312864","host_organization_name":"Real Economics Publishing House","host_organization_lineage":["https://openalex.org/P4310312864"],"host_organization_lineage_names":["Real Economics Publishing House"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Strategic decisions and risk management","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:abw:journl:y:2015:id:445","doi":null,"is_oa":false,"landing_page_url":"https://www.jsdrm.ru/jour/article/viewFile/445/437","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:2cedfb0ef48a47b5b5fdcb29f578bfbb","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/2cedfb0ef48a47b5b5fdcb29f578bfbb","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\u0421\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0440\u0435\u0448\u0435\u043d\u0438\u044f \u0438 \u0440\u0438\u0441\u043a-\u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442, Vol 0, Iss 1, Pp 98-105 (2015)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.17747/2078-8886-2015-1-98-105","doi":"https://doi.org/10.17747/2078-8886-2015-1-98-105","is_oa":true,"landing_page_url":"https://doi.org/10.17747/2078-8886-2015-1-98-105","pdf_url":"https://www.jsdrm.ru/jour/article/download/445/437","source":{"id":"https://openalex.org/S4210204253","display_name":"Strategic decisions and risk management","issn_l":"2618-947X","issn":["2618-947X","2618-9984"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","norway-1","russia-white-list-2"],"host_organization":"https://openalex.org/P4310312864","host_organization_name":"Real Economics Publishing House","host_organization_lineage":["https://openalex.org/P4310312864"],"host_organization_lineage_names":["Real Economics Publishing House"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Strategic decisions and risk management","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W808801966.pdf","grobid_xml":"https://content.openalex.org/works/W808801966.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2204382162","https://openalex.org/W4255119539","https://openalex.org/W4200237199","https://openalex.org/W2547951426","https://openalex.org/W4309372614","https://openalex.org/W2147757318","https://openalex.org/W3013197947","https://openalex.org/W2737681103","https://openalex.org/W2216557949","https://openalex.org/W2020167373"],"abstract_inverted_index":{"Features":[0],"of":[1,3,10,20,24,26,32,38,40,47,59,69,82,88,90,92,99,116,123,126,137,150],"influence":[2],"opportunity":[4,48,133],"cost":[5],"on":[6,56],"the":[7,11,35,51,64,86,111,140,151,156,168,177],"cash":[8,121,138,161],"policy":[9],"Russian":[12,36],"companies":[13,37,52,157],"are":[14,63],"considered.":[15],"The":[16,28,42,72,114],"author":[17,29,43],"analyzes":[18],"relationship":[19],"cause":[21],"and":[22,108,174],"effect":[23,107],"escalating":[25],"cash.":[27],"researched":[30],"features":[31],"a":[33,67,105,127],"choice":[34,68],"sources":[39,58],"financing.":[41,60,71],"shows":[44],"that":[45,155],"availability":[46],"costs":[49,62,134],"forces":[50],"to":[53,119,131,144,171],"be":[54],"reoriented":[55],"internal":[57],"Opportunity":[61],"indicator":[65],"for":[66,80,135],"optimum":[70],"model":[73],"(specification)":[74],"presented":[75,152],"in":[76,167],"work":[77,117,153],"is":[78,95],"tested":[79],"determination":[81],"its":[83],"adequacy,":[84],"from":[85],"point":[87],"view":[89],"quality":[91],"forecasting.":[93],"It":[94],"estimated":[96],"three":[97],"kinds":[98],"specifications:":[100],"pooled":[101],"regression,":[102],"regression":[103,109],"with":[104,110,146,180],"random":[106],"fixed":[112],"effect.":[113],"purpose":[115],"attempt":[118],"open":[120],"puzzle":[122],"company":[124],"disclosing":[125],"puzzle.":[128],"That":[129],"is,":[130],"reduce":[132],"preserving":[136],"as":[139],"preventive":[141],"motive,":[142],"allowing":[143],"struggle":[145],"financial":[147,181],"restrictions.":[148,182],"Novelty":[149],"consists":[154],"can":[158],"rationally":[159],"manage":[160],"holdings,":[162],"using":[163],"negative":[164],"shocks":[165],"(signals)":[166],"capital":[169],"market,":[170],"expect":[172],"them":[173],"without":[175],"supposing":[176],"situations":[178],"connected":[179]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}