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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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
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Is investment-cash flow sensitivity caused by agency costs or asymmetric information? Evidence from the UK [PDF]
, 2005 We investigate the investment-cash flow sensitivity of a large sample of the UK listed firms and confirm that investment is strongly cash flow-sensitive. Is this sensitivity a result of agency problems when managers with high discretion overinvest, or of
Renneboog, Luc D R, Pawlina, G
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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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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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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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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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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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