Results 11 to 20 of about 3,405,030 (256)
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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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
doaj
THE RELATIONSHIPS OF CASH FLOWS: EVIDENCE FROM LATVIAN COMPANIES
Ekonomika, 2014 The paper deals with the subject of relationships among the different cash flows, as well as earnings, of a company. The aim of the paper is to establish the direction and strength of mutual relationships between different cash flow measures, as well as ...
Kārlis Subatnieks
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The effect of firm size, financial ratios and cash flow on stock return
The Indonesian Accounting Review, 2018 Stocks are kinds of financial instruments with high returns that have high levels of uncertainty. Before decide to invest the investor needs to formulate the expected rate of return.
Atika Yuliarti, Lucia Ari Diyani
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Yatırım Faaliyetlerinden Kaynaklanan Nakit Akışlarının Tahmin Gücü
İzmir İktisat Dergisi, 2020 Prediction of cash flow from operating activities (CFO) is on the focus of most stakeholders of a firm since CFO is the major ingredient of the firm value and it reveals the financial health and liquidity of the firm. The extant literature focuses on the
Melik Ertugrul
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The Indonesian Journal of Accounting Research, 2022 A going concern audit opinion is a modified assumption given by the auditor for a company that represents material doubts or uncertainties about its ability to continue operations.
Annisa Nurbaiti, Siska Ditya Mei Yanti
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THE IMPACT OF BANK SIZE ON THE RELATIONSHIP BETWEEN CASH FLOW AND LIQUIDITY: EVIDENCE FROM EGYPTIAN LISTED BANKS [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجاريةThere is a scarcity in previous studies on the impact of liquidity and size on cash flows. To address this, in this paper we examine the relationship between liquidity and various types of cash flow, including NOFC, INF, and FCF, while taking into ...
Mai Ahmed Abdelzaher Zidan
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PENGARUH MODIFIED AUDIT OPINION TERHADAP BORROWING CASH FLOW DAN INVESTMENT CASH FLOW
Jurnal Akuntansi dan Keuangan Indonesia, 2013 This study examines and analyzes the economic consequences of modified audit opinion on borrowing cash flow and investment cash flow. Panel data model was used to observe the research.
Puspita Hardina Cahyaningrum, Fitriany
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JUSTIFICATION OF THE PARAMETERS OPTIMIZATION OF THE ENTERPRISE'S CASH FLOWS
Фінансово-кредитні системи: перспективи розвитку., 2022 Cash flow management is a key aspect of an enterprise's activity, as it is used to regulate all spheres of activity of a business entity, therefore issues related to the effectiveness of this process are of great relevance.
Galyna Azarenkova +2 more
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