Results 11 to 20 of about 340,126 (309)

Assessment of Cash Flow Sensitivity of Cash Holdings [PDF]

open access: yesمجله دانش حسابداری, 2015
The objective of this study is to evaluate changes in the level of cash holdings in response to corporates’ cash flows. For this, using financial information of a sample consisting of 118 companies listed in the Tehran Stock Exchange in the period 2006 ...
Mahdi Moradi, Hojjat Hatefi Majoumerd
doaj   +1 more source

The system of formation and evaluation of the information of cash flows

open access: yesJournal 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
doaj   +1 more source

Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [PDF]

open access: yesپژوهش‌های 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
doaj   +1 more source

Pengujian Pola Siklus Arus Kas dalam Memprediksi Kebangkrutan

open access: yesJurnal Akuntansi, 2021
The pattern of cash flow from operating, investing, and financing activities of each company is one of the important information for many parties, especially in predicting company performance and the probability of bankruptcy.
Eddy Suranta   +3 more
doaj   +1 more source

Cash flow management organization as a coordinated social education

open access: yesХабаршысы. Экономика сериясы, 2020
The contribution of domestic and foreign scientists to the solution of cash flow management issues is significant, but one should pay attention to the objective need to further deepen the theoretical framework for determining the nature of ...
O. Blazhevich   +2 more
doaj   +1 more source

Cash flow analysis of company „Transpo“ for 2019–2021

open access: yesTaikomieji 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
doaj  

Analytical Review of Separation of Operating Cash Flow and Accruals on the Ability to Predict Future Cash flows and Profits [PDF]

open access: yesراهبرد مدیریت مالی, 2014
The aim of this research is to specify the characteristics of normal and abnormal cash flows in conjunction with normal and abnormal accruals in predicting future cash flows and earnings, and they are used to analyze the quality of earnings. Each of cash
Mohammad Ali Aghaei   +2 more
doaj   +1 more source

Designing a Mathematical Model based on Cash Flows for Predicting Bankruptcy of accepted companies in Tehran stok Exchauge (TSE) [PDF]

open access: yesمجله توسعه و سرمایه, 2009
In this research we have surveyed the ability of liquidity ratios abtain from cash flow statement to predict bankruptcy of companies that accepted in Tehran capital market.
Reza Pirayesh, Ph.D   +2 more
doaj   +1 more source

Impact of Free Cash Flow on Real and Artificial Earnings Management [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2017
The purpose of this study is to examine the effect of free cash flow on the management of real and artificial earning in companies listed in the Tehran Stock Exchange during 2006 – 2016 by choosing 183 companies as sample.
Maryam Nobakht   +1 more
doaj   +1 more source

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