Results 11 to 20 of about 11,651 (260)
The “secret life” of the Statement of Cash Flow: A bibliometric analysis
Management Letters/Cuadernos de Gestión, 2022 The International Financial Reporting Standard Foundation issued a new Conceptual Framework for Financial Reporting. According to this document, the general purpose of financial reporting is to provide financial information about the reporting entity ...
Salvador de Andrés Fazio +2 more
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The system of formation and evaluation of the information of cash flows
Journal of Business Economics and Management, 2006 A very urgent problem of formation of cash flows in conditions of the competitive market is considered in the present article. Cash flows are defined as the inflows and outflows of cash and cash equivalents, created within a certain period of time out of
Jonas Mackevičius, Kastytis Senkus
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Different perspectives on the cash flow statement
Mенаџмент у хотелијерству и туризму, 2016 In a highly competitive environment in which today's companies operate, the precise analysis of cash flow statement is essential for the survival of a company.
Snežana Knežević +2 more
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Earnings and cash flow persistence: Case of medium agriculture enterprises in Serbia [PDF]
Ekonomika Poljoprivrede (1979), 2021 This paper examines the earnings and cash flow persistence of selected agriculture Serbian enterprises as a measure of their earnings quality. We study the persistence of income statements and cash flow statement items of medium-sized agriculture ...
Stevanović Slavica +2 more
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Cash flow analysis of company „Transpo“ for 2019–2021
Taikomieji Moksliniai Tyrimai, 2022 The article deals with the theoretical aspects of the cash flow statement analysis and presents the cash flow classification. Horizontal and vertical analysis of the financial statements of the transport company “Transpo” for 2019–2021 was performed ...
Simona Daugėlaitė, Lina Kušleikienė
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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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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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Cash flow analysis of the companies in tobacco industry in Republic of Serbia [PDF]
Ekonomski Pogledi, 2013 The balance sheet and income statement, as the traditional financial statements, cannot be enough to meet the requirements of users for evaluation and analysis of all relevant aspects of business.
Milačić Srećko +2 more
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An evaluation of the usefulness of cash flow ratios to predict financial distress
Acta Commercii, 2007 Purpose: With the introduction of the cash flow statement it became an integral part of financial reporting. A need arose to develop ratios for the effective evaluation of cash flow information.
L. Jooste
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Explain the cash flow statement in public sector reporting units. [PDF]
بررسیهای حسابداری و حسابرسی, 2022 هدف: صورت جریان وجه نقد، از جمله صورتهای مالی است که به تصمیمگیری در خصوص انعطافپذیری مالی سازمانها کمک شایانی میکند. در استاندارد حسابداری شماره 1 بخش عمومی، ارائه این صورت مالی اختیاری شده است؛ اما استانداردی در خصوص نحوه ارائه این گزارش مالی ...
Mehrdad Jabary, Abbasali Pouraghan
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