STATEMENT OF CASH FLOWS - DYNAMIC IMAGE OF CHANGES IN FINANCIAL POSITION OF AN ECONOMIC ENTITY [PDF]
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?
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
Firm turnover under asymmetric information: Tanzania's agro‐dealer sector
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler +3 more
wiley +1 more source
Abstract Preserving ecosystem services, along with economic and environmental benefits, will require future landscape policies to identify and incorporate relevant landscape features. In this paper, we investigate the causal effect of agricultural landscape simplification on drought‐related grassland damages.
Marco Ferro +5 more
wiley +1 more source
Comparing between Combined Financial Ratios Based on Cash Flow and Accrual Figures with Financial Ratios Based on Accrual Figures to Foresee the Companies Bankruptcies [PDF]
In the present article, the power of financial ratios based on cash flow statement will be investigated, to foresee the companies' bankruptcies. To accomplish this, two metric models of Multiple Auditing Analysis and Logistic Regression are used, and ...
Mohsen Khoshtinat +1 more
doaj
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
MONITORING THE CASH FLOWS OF THE RUSSIAN FEDERAL PENITENTIARY SERVICE (FSIN)
The results of the cash flow monitoring provide managers with the information basis for making sound management decisions in terms of improving the solvency, financial condition and effectiveness of the Federal Penitentiary Service.
L. A. Malenkova
doaj +1 more source
ABSTRACT Background Biologic treatments were introduced for chronic rhinosinusitis with nasal polyps (CRSwNP) in 2019. Treatment algorithms for medically refractory CRSwNP remain open, with patients choosing among surgery, biologics, or both. Real‐world utilization of surgery and biologics remains incompletely characterized.
Stephanie Shintani Smith +5 more
wiley +1 more source
The Simultaneous Interactive Effects of Firm Size, Stock Liquidity, and Free Cash Flow on the Relationship Between Firm Maturity and Financial Statement Comparability [PDF]
The objective of this study is to examine the moderating role of firm size in the impact of free cash flow and stock liquidity on the relationship between firm maturity and financial statement comparability.
Reza Haghdoust +3 more
doaj +1 more source
Production decisions in the banana sector and their relationship with cash flow
The purpose of the investigation was to develop a guide for the design of cash flow that contributes to production decision-making in companies in the banana sector of Cantón el Guabo.
Elva Johanna Belduma-Belduma +2 more
doaj +1 more source

