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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The Structure and Implications of the Three Dimensional Double Entry Accounting System [PDF]
, 2000 The essence of the Statement of cash flows required by FASB's Statement of financial accounting standards No. 95 in 1987 is the cash basis statement of changes in a financial position, because it must show the reconciliation between net income and CFO ...
Satoh, Michimasa
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Comparison of Relative Informational Content of Three Section and Five Section Cash-flow Statement in Explaining Future Stock Return of Listed Companies in Tehran Securities and Exchange (TSE) [PDF]
مطالعات تجربی حسابداری مالی, 2011 The main purpose of this research is to compare the relative informational content of operating and financing cash flows of three and five section cash flow statement in explaining future stock return.
D foroghi +3 more
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Cash flow kimutatások a számviteli beszámolókban = Statement of Cash flows in the Financial Statement [PDF]
, 2014 A Cash flow kimutatás a pénzügyi kimutatások egyik legfiatalabb eleme, de ma már általánosan elfogadott része az éves beszámolónak. Az egyszerűsített beszámolófajták esetében – többek között a hitelezői érdekhordozó hiánya miatt – a Cash flow kimutatás ...
László, Norbert
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Economic Analysis, 2009 Financial statements are aimed at providing information that can be used by investors and creditors to forecast, compare and evaluate potential money in cash flows for their needs by the amount, the time schedule and the characteristic risks. The purpose of financial statements is to provide the beneficiaries with information to forecast, compare and ...
openaire +3 more sources
Financial statement comparability, cash flow volatility, capital expenditure: are they related to cash holding? [PDF]
Gestão & ProduçãoThis study examines the relationship between financial statement comparability, cash flow volatility, and capital expenditure on cash holding in Indonesia, a developing country with weak investor protection and high agency costs.
Tessa Vanina Soetanto, Adelina Proboyo
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Analysis of the Company's Cash Flow Statement Kopinian Café
International Journal of Business, Economics, and Social Development, 2022 Café is a very popular place for young people today, so many entrepreneurs open up opportunities in this business, but seeing a promising market, entrepreneurs still find it difficult to manage their financial reports. Financial reports are important for
Aisyah Nurul Aini +2 more
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THE USEFULNESS OF CASH FLOW STATEMENTS IN BANK LENDING DECISIONS: INSIGHTS FROM BULGARIAN PRACTICES
Фінансово-кредитна діяльність: проблеми теорії та практикиThis study examines the role and utility of the Statement of Cash Flows in the credit decision-making process from the perspective of Bulgarian banks.
Fanya Filipova +3 more
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FEBS Open Bio, EarlyView.Abruptly changing from aerobic to anaerobic conditions (sudden anaerobization) induced growth inhibition and a significant increase in intracellular labile ferrous iron in the aerotolerant anaerobe Amphibacillus xylanus. We found that free flavins mediate efficient electron transfer from NADH to ferric iron under anaerobic conditions, suggesting that ...
Shinya Kimata +13 more
wiley +1 more source
MODEL DE PREZENTARE A FLUXURILOR DE NUMERAR DEZVOLTAT PRIN METODA DIRECTĂ [PDF]
Management Intercultural, 2013 The information supplied by the cash-flow statement represents an important basis in the decision-making process for all the stakeholders of the company.
Daniel BRÎNDESCU – OLARIU
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