Results 21 to 30 of about 355,259 (257)

THE RELATIONSHIPS OF CASH FLOWS: EVIDENCE FROM LATVIAN COMPANIES

open access: yesEkonomika, 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
doaj   +1 more source

Pengaruh Laba Bersih, Komponen Arus Kas, Ukuran Perusahaan terhadap Harga Saham Perusahaan Perbankan pada Masa Pandemi Covid-19

open access: yesJurnal Bisnis dan Kewirausahaan, 2022
This study aims to determine the effect of Net Profit, Cash Flow Components, and Firm Size on stock price of banking companies during the Pandemic Covid-19 (Case Study at conventional banks listed on the Indonesia Stock Exchange for 2020-2021).
Sindy Patika Sari   +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  

THE EFFECT OF OPERATING CASH FLOW, NET PROFIT, ROA AND ROE ON STOCK RETURN OF IDX

open access: yesJurnal Akuntansi, 2021
This research was conducted to determine the effect of Operating Cash Flow, ROA Net Profit and ROE on the movement of Stock Return, data or information obtained through financial statements.
Jessy Safitri Sitorus   +3 more
doaj   +1 more source

Predicting fraudulent financial statement using cash flow shenanigans

open access: yesBusiness: Theory and Practice, 2023
Detection of fraudulent financial stewardship in the cash flow section is an exciting thing and is rarely studied. This research empirically tests the discovery of fraudulent financial statements based on basic cash flow shenanigans.
Tarjo Tarjo   +5 more
doaj   +1 more source

Operating Cash Flows, Foreign Ownership, and Solvency on Tax Avoidance

open access: yesJurnal Akuntansi, 2023
The government uses tax collection as a strategy to increase national income, but companies are trying to reduce the amount of tax that must be removed. This is what causes the practice of tax avoidance.
Nahda Paramitha, Kurnia Kurnia
doaj   +1 more source

The Influence of Operating Cash Flows, Investments Cash Flow, and Funding Cash Flow on the Company Value in Technology Sector

open access: yesIlomata International Journal of Tax and Accounting, 2023
Investors use the company value as one of the benchmarks in investing the capital since the value is generated from the share price with the basis of the company performance and the public assessment on that performance. The company value can be measured by Price Earning Ratio (PER), Price Book Value (PBV), and Tobin's Q.
null Herman, Randy Chaidir
openaire   +1 more source

Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?

open access: yesThe Accounting Review, 2009
ABSTRACT: Motivated by recent FASB, IASB, and CFA Institute comments, we explore the predictive value of direct method cash flow disclosures. A primary stated purpose of the direct method is to better forecast future performance. To examine this purpose, we first document that direct method line items, such as cash received from customers, are not ...
Orpurt, Steven Francis, Zang, Yoonseok
openaire   +3 more sources

The impact of operating cash flows on the value of banks registered on the Iraq Stock Exchange (2019-2023)

open access: yesتنمیة الرافدین
The aim of this research is to find the influence of operating cash flows on the value of banks recorded on the Iraqi Stock Exchange for the period 2019–2023.
Areen Abdullah Taher   +1 more
doaj   +1 more source

ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FREE CASH FLOW, DAN OPERATING CASH FLOW TERHADAP MANAJEMEN LABA PERUSAHAAN

open access: yesFinansia, 2022
This0study aims to0determine and analyze the0effect of leverage, firm0size, free cash flow, and operating cash flow on the earnings management of the0food and beverage subsector companies0listed onitheiIndonesia Stock0 Exchange in the 2015-2018iperiod ...
Nanda Ayu Cahyaning Thyas   +2 more
doaj   +1 more source

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