Earnings and cash flow persistence: Case of medium agriculture enterprises in Serbia [PDF]
Ekonomika Poljoprivrede (1979), 2021 This paper examines the earnings and cash flow persistence of selected agriculture Serbian enterprises as a measure of their earnings quality. We study the persistence of income statements and cash flow statement items of medium-sized agriculture ...
Stevanović Slavica +2 more
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Cash Flow Risks, Capital Structure Decisions and Cash Flow Shortfalls [PDF]
مجله توسعه و سرمایه, 2021 Objective: Firstly, this research investigates the relationship between cash volatility and financing decisions and then, investigates the effect of cash flow shortfalls on the relationship between financing through debt and cash flow volatility.
Mojtaba Safipour Afshar +2 more
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Pengujian Pola Siklus Arus Kas dalam Memprediksi Kebangkrutan
Jurnal 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
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Journal of Management Small and Medium Enterprises (SME's), 2023 This study aims to determine the effect of Net Profit, Operating Cash Flow (AKO), Investing Cash Flow (AKI), and Financing Cash Flow (AKP) on Stock Prices of the chemical sector listed on the BEI for the 2016-2020 period with a population of 12 ...
Rina Nur Aisyah +2 more
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Pengaruh Operating Capacity, Sales Growth, dan Arus Kas Operasi Terhadap Financial Distress
Jurnal Aplikasi Bisnis dan Manajemen, 2023 This study aims to examine the effect of Operating Capacity, Sales Growth, and Operating Cash Flow on Financial Distress in Service Companies in the Infrastructure, Utilities, and Transportation sectors listed on IDX period 2018-2020.
Miswaty, Dila Novitasari
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The Effect of Short-term, Medium, and Long-term Time Horizons on the Prediction of Future Cash Flows: A Comparative Study of the Ability of Operating Earnings and Cash Flows [PDF]
راهبرد مدیریت مالی, 2017 Cash flow prediction is an essential component of economic decision making, particularly in investment and credit evaluation. This paper examines the comparative predictive ability of earnings and operating cash flows variables on future operating cash ...
Farzaneh Heidarpoor +2 more
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Cash flow prediction by gross profit, operating profit and net profit in Indonesian food and beverage companies [PDF]
New Applied Studies in Management, Economics & Accounting, 2023 The goal of this study is to forecast cash flow during the Covid-19 pandemic in food and beverage companies registered on the Indonesian stock exchange using gross profit, operational profit, and net profit.
Abdul Hamid +2 more
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Jurnal Akuntansi, 2020 The purpose of this study is to determine the results of Earnings Per Share, Book Value Equity, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Current Ratio, Asset Returns and Asset Returns moderate Operating Cash Flow to Share Prices in ...
Arry Eksandy, Dirvi Surya Abbas
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Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2012 This study examines the relationship between cash flows management and cost of debt. Operating cash flow is divided into two categories as managed and unmanaged cash flows.
Rezvan Hejazi +2 more
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The Predictive Power of Future Cash Flow by Earning and Cash Flow [PDF]
Journal of Asset Management and Financing, 2021 The purpose of this study is to investigate the ability of past earnings, compared to past cash flows, to predict future cash flows. A sample of 69 companies was selected, during the years 2004 to 2017, and regression models were applied to analyze the ...
Amin Hajiannejad +2 more
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