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THE PREDICTIVE POWER OF EARNINGS AND CASH FLOWS (TESTING AT THE EVERY STAGE OF COMPANY’S LIFE CYCLE)
The Indonesian Accounting Review, 2012 Earnings and cash flow are the two important factors in the company’s life cycle. The researchobjective of this study is to determine the effect of earnings, overall cash flow, andcomponents of earnings on future cash flows of manufacturing companies ...
Dyah Ayu Kusuma Wardhani +1 more
doaj +1 more source
Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source
Protection Motivation Theory and Farmers' Participation in Futures Markets: Evidence From Germany
Agribusiness, EarlyView.ABSTRACT This study examines why German farmers show limited adoption of commodity futures contracts despite substantial price volatility, applying Protection Motivation Theory (PMT) to understand the cognitive processes driving participation decisions in futures markets. Survey data from 303 German farmers collected in 2024 were analyzed using Partial
Hendrik Wever +2 more
wiley +1 more source
Drawing up Cash Flow Statement from Source and Application of Funds [PDF]
, 2014 The cash flow statement has played important role as basic financial statements along with the balance sheet and the profit and loss statement. When individual financial statements are analyzed, however it becomes necessary to induce cash flow statements
ワタセ, カズノリ, 渡瀬, 一紀
core
Agribusiness, EarlyView.ABSTRACT Using survey and discrete choice experiment data, we examined US specialty crop growers' preferences for marketing contract attributes in the context of emerging blockchain‐based technologies and expanding traceability initiatives. Results show that farmers preferred traditional written contracts but might be willing to accept digital ...
Elizabeth Canales +3 more
wiley +1 more source
, 2010 Previous chapters presented the income statement and the balance sheet; this chapter introduces the cash flow statement. All three statements comprise a set of general purpose financial reports (GPFR).
Byrne, Suzanne
core +1 more source
Value of Information of Improved Traceability in Fresh Produce Markets
Agribusiness, EarlyView.ABSTRACT Traceability plays an important role in promoting a safe food supply by fostering transparent information exchange along the food supply chain. New technological innovations have the potential to improve traceability outcomes, as greater transparency along the food supply chain can aid in pinpointing precise origins of the contamination ...
Kelsey Vourazeris +2 more
wiley +1 more source
STATEMENT OF CASH FLOWS - DYNAMIC IMAGE OF CHANGES IN FINANCIAL POSITION OF AN ECONOMIC ENTITY [PDF]
Risk in Contemporary Economy, 2013 Annual financial statement users want the best possible information about the ability of economic agents to make payments, liquidity needs, as well as for comparing different company’s results, eliminating the impact of using different accounting methods
Mihaela-Cristina Onica
doaj
Cash flow statement: Management tool or statutory requirement?
South African Journal of Business Management, 1994 The Cash Flow Statement (CFS) had been in use in South Africa since October 1988. It replaced the Statement of Sources and Application of Funds, which had been in use since 1973.
I. J. Lambrechts
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT In emerging economies where smallholder farming dominates agricultural production, agribusinesses serve as critical intermediaries linking smallholders to broader markets, and their resilience directly affects agricultural sustainability. Short‐term‐oriented capital is reluctant to adequately finance highly uncertain and cyclical agricultural ...
Siyuan Lyu +5 more
wiley +1 more source