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Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement [PDF]
Theoretical and Applied Economics, 2012 The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in the context of small and medium-sized enterprises in Romania in terms of the cashflow situation.
Nicoleta FARCANE +2 more
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Accounting and Analysis of Cash Flows of Penal Entities [PDF]
Финансовый журнал, 2021 The global economic crisis, exacerbated by the pandemic of the new coronavirus infection, has led to a significant deterioration in the financial state of most economic entities.
Tatyana G. Arbatskaya
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Methodology of cash flows analysis [PDF]
Ekonomski Signali, 2021 Cash flows are one of the main indicators of liquidity and solvency of the company. In practice, the Statement of cash flows is very often done as "following document" to Balance sheet and Income statement. This is wrong.
Pavlović Miloš +2 more
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Relation in net cash flow variations from each rank of cashflow statement with P/E [PDF]
پژوهشهای تجربی حسابداری, 2014 This paper investigates the relation between net cash flow from each part of cash flow statement and price to earning ratio (P/E). Cash flow statement is one of the assentional statement that shows companies ability in order to make cash, pay liabilities
mahtab sardarizadeh +2 more
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The Effect of Cash Flows on Firm Performance: A Research on BIST
İstanbul İktisat Dergisi, 2023 In line with the development and change in the financial markets, the cash flow statement has become an important financial statement, and the strategic value of cash flow information for company managers and investors has increased. In this study; it is
İbrahim Kaya, Hakan Özçelik
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The Relationship Financial Statements Components and Audit Fees in Developing Countries [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The present study is concerned about the relationship between the cash flow statement and payment balance sheet of listed companies on the Iraq Stock Exchange, compared with the conducted studies on the Tehran Stock Exchange.
Farzaneh Nasirzadeh, Qassim Herez
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The Study of the Incremental Predictive Ability of Accruals With Respect to Future Cash Flows [PDF]
مجله توسعه و سرمایه, 2011 Assessing the opportunities and the risks of commercial activities and the role of management's stewardship requires understanding the nature of business activity including how to provide and spend the cash by the entity.
MohammadHossein Vadiei, Ph.D +1 more
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Impact of cash flow on financial decisions of service stations
Revista Arbitrada Interdisciplinaria Koinonía, 2020 The purpose of the research was to design a methodological guide for the preparation of the cash flow statement by the direct method under the IFRS for SMEs that provides information for decision-making in the fuel companies of the city of Cuenca. it was
Cecilia Elizabeth Guamán-Zaldaña +2 more
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Zanco Journal of Humanity Sciences, 2023 The aim of the study is to identify the theoretical aspects and via practical side from which the preparation of the statement of cash flows stems from in order to enable banks to know the financial banking position in the right time and analyze the ...
Lovan Akram Saeed +1 more
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Warta Pengabdian Andalas, 2023 The cash flow statement provides relevant information regarding cash receipts and payments of a company in one period. The information presented on it assists the company in making decisions on using available cash.
Fitriyeni Oktavia +3 more
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