Results 11 to 20 of about 1,148,120 (250)

The usefulness of direct cash flow statements under IFRS [PDF]

, 2013
The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards.
Duboisée de Ricquebourg, Alan Jonathan
core   +6 more sources

The relationship between the accounting sustainable growth rate and the cash flow sustainable growth rate

South African Journal of Business Management, 1999
The accounting sustainable growth rate is used by financial managers and bankers to determine possible financing needs and investment opportunities for companies.
J. H. Burger, W. D. Hamman
doaj   +1 more source

Implementasi Program Kemitraan Masyarakat Melalui Sosialisasi Standar Laporan Keuangan, Pengendalian Kas dan Akses Pendanaan di Kumala Bali Aksesoris

Jurnal Pengabdian UNDIKMA, 2022
This service aims to able to improve the partner's knowledge and skills in the accounting recording process based on SAK EMKM, the application of cash inflows and cash outflows along with making supporting documents, as well as increasing information on
Ni Luh Putu Mita Miati, Putu Gede Wisnu Permana Kawisana, I Gusti Ayu Athina Wulandari   +2 more
doaj   +1 more source

The impact of constructive operating lease capitalisation on key accounting ratios [PDF]

, 1998
Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith, Edwards, K, Goodacre, Alan, Goodacre, A., Beattie, Vivien, Beattie, V.   +5 more
core   +1 more source

Ranking of companies in generating operating cash flows based on data envelopment analysis [PDF]

International Journal of Research in Industrial Engineering, 2023
The purpose of this research is to evaluate and rank the efficiency of pharmaceutical companies in creating operational cash flows in line with the objectives of financial reporting.
Leila Negahban, Bahman Banimahd, Seyed Hosseini, Azam Shokri Cheshmeh Sabzi   +3 more
doaj   +1 more source

International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]

, 2006
In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan, Thomson, Sarah Jane, Thomson, S.J., Goodacre, A., Beattie, Vivien, Smith, Sarah Jane, Beattie, V.   +6 more
core   +1 more source

DAMPAK PEMODERASIAN KOMPONEN ARUS KAS TERHADAP HUBUNGAN LABA AKUNTANSI DENGAN RETURN SAHAM

Jurnal Ekonomi Modernisasi, 2012
Accurate information regarding listed companies is crucial to minimize investment risk. This research aims to examine the effect of accounting income on stock return, and the effect of cash flow from operation, cash flow from investment, and cash flow ...
Hendy Hermawan
doaj   +1 more source

Accrual-based accounting system versus cash-based accounting: An empirical study in municipality organization [PDF]

Management Science Letters, 2013
There are many cases, where we may wish to choose a good accounting system and would like to learn how they work and the advantages and disadvantages of each so we can choose the better one for a business. In this paper, we present an empirical survey to
Mahbobeh Arab, Seyed Mohsen Tabatabaei Mozdabadi, Hossein Mohammad Pour Zarandi, Esmaeel Ghafari   +3 more
doaj  

Conservative accounting and linear information valuation models [PDF]

, 2004
Prior research using the residual income valuation model and linear information models has generally found that estimates of firm value are negatively biased.
Choi, Y S, Pope, P F, O'Hanlon, J F
core   +4 more sources