Different perspectives on the cash flow statement
In a highly competitive environment in which today's companies operate, the precise analysis of cash flow statement is essential for the survival of a company.
Snežana Knežević +2 more
doaj +4 more sources
A study on the relationship between operational cash flow and the return of stockholders [PDF]
Performance measurement in managerial accounting is normally associated with cash flow and it is executed based on different figures such as testing information content abuse and accounting figures.
Hassan Abyak, Hassan Ghodrati
core +1 more source
PENGARUH MODIFIED AUDIT OPINION TERHADAP BORROWING CASH FLOW DAN INVESTMENT CASH FLOW
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
doaj +1 more source
Analytical Review of Separation of Operating Cash Flow and Accruals on the Ability to Predict Future Cash flows and Profits [PDF]
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
Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows [PDF]
Cash distributions to the shareholders, can have information content for future companies will have flexibility. Study role of Cash distributions to the shareholders and sizes of on non-governmental error forecast operating cash flows are reviewed The ...
Rezaei Rezaei +3 more
doaj +1 more source
Faktor - faktor yang Mempengaruhi Manajemen Laba Perusahaan
Abstrak : Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh leverage, ukuran perusahaan, free cash flow, dan operating cash flow terhadap manajemen laba perusahaan subsektor makanan dan minuman yang terdaftar di BEI periode 2015-2018 ...
Nanda Ayu Cahyaning Thyas
doaj +1 more source
Pengaruh Komponen Arus Kas dan Laba Akuntansi terhadap Harga Perusahaan Manufaktur yang Terdaftar Dibursa Efek Indonesia [PDF]
The aims of research are to a) examine and analyze the influence of the variable of operating cash flow component, b) examine and analyze the influence of the variable of investment cash flows component, c) examine and analyze the influence of the ...
Sampe, J. S. (Judi)
core +2 more sources
SISTEM INFORMASI CASH FLOW ANALYSIS UNTUK MENENTUKAN KESEHATAN PERUSAHAAN [PDF]
Penelitian ini bertujuan untuk menghasilkan sistem informasi Cash Flow Analysis untuk menentukan kesehatan perusahaan. Analisis arus kas berupa laporan arus kas yang menggambarkan penerimaan, pengeluaran kas dan saldo akhir kas dalam suatu periode untuk ...
Kusumaningrum, Retno +2 more
core
This research aims to examine wether liquidity, profitability, leverage, and operating cash flow can be used as financial distress predictor. Manufacturing companies which were listed in the Indonesia Stock Exchange during the period 2014-2015, were used
Verani Carolina +2 more
doaj +1 more source
PENGARUH LABA PER LEMBAR SAHAM DAN ARUS KAS TERHADAP DIVIDEND PAYOUT RATIO (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia : periode 2008-2016) [PDF]
The objective of this research is to find out the impact of earning per share, cash flow from operating activities (CFO) and free cash flow (FCF) to dividend payout ratio among banking company listed in Indonesia Stock Exchange (IDX).
DWININGRUM, Aprilia, ROHMAN , Abdul
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