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Cash Flow Risks, Capital Structure Decisions and Cash Flow Shortfalls [PDF]
مجله توسعه و سرمایه, 2021 Objective: Firstly, this research investigates the relationship between cash volatility and financing decisions and then, investigates the effect of cash flow shortfalls on the relationship between financing through debt and cash flow volatility.
Mojtaba Safipour Afshar +2 more
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Journal of Management Small and Medium Enterprises (SME's), 2023 This study aims to determine the effect of Net Profit, Operating Cash Flow (AKO), Investing Cash Flow (AKI), and Financing Cash Flow (AKP) on Stock Prices of the chemical sector listed on the BEI for the 2016-2020 period with a population of 12 ...
Rina Nur Aisyah +2 more
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Predicting fraudulent financial statement using cash flow shenanigans
Business: Theory and Practice, 2023 Detection of fraudulent financial stewardship in the cash flow section is an exciting thing and is rarely studied. This research empirically tests the discovery of fraudulent financial statements based on basic cash flow shenanigans.
Tarjo Tarjo +5 more
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Pengujian Pola Siklus Arus Kas dalam Memprediksi Kebangkrutan
Jurnal Akuntansi, 2021 The pattern of cash flow from operating, investing, and financing activities of each company is one of the important information for many parties, especially in predicting company performance and the probability of bankruptcy.
Eddy Suranta +3 more
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Asymmetric Cash Flow Sensitivity of Cash Holdings [PDF]
بررسیهای حسابداری و حسابرسی, 2014 This research documents the asymmetric corporate cashflow sensitivity of cashholdings. Using a sample of 630 firm-years(companies in Tehran Stock Exchange were selected for years 1384 to1390) the corporate reactions to changes in their cash holdings in ...
Sahar Sepasi, Malek Yabloui Khamsaloui
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Cash Flow Sensitivities and the Allocation of Internal Cash Flow [PDF]
SSRN Electronic Journal, 2013 We study how firms allocate cash flow by estimating the cash-flow sensitivities of various uses of cash flow. We decompose cash flow into a transitory and a permanent component and focus on the allocation of the transitory component, which by construction contains little information about future growth opportunities.
Chang, Xin +3 more
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ANALYSIS THE ABILITY OF PROFIT AND CASH FLOW INFORMATION IN PREDICTING FUTURE CASH FLOWS
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2020 The purpose of this study is to examine whether earnings information or cash flow information can predict future cash flows in service companies in Indonesia.
Miranti Pangestu
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Jurnal Akuntansi, 2020 The purpose of this study is to determine the results of Earnings Per Share, Book Value Equity, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Current Ratio, Asset Returns and Asset Returns moderate Operating Cash Flow to Share Prices in ...
Arry Eksandy, Dirvi Surya Abbas
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Do Analysts’ Cash Flow Forecasts Improve Firm Value?
International Journal of Financial Studies, 2020 We examine whether analysts’ cash flow forecasts improve firm value. First, we analyze whether the joint issuance of financial analysts’ earnings and cash flow forecasts improve firm value.
Hyun Min Oh +2 more
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Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [PDF]
پژوهشهای تجربی حسابداری, 2012 Going concern assumption means that the activitiesof corporation will continue unlimited. But, it may be in doubt for many reasons such as negative cash flow.
Mehdi Moradzadeh Fard, Mohammad Sayyadi
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