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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
core
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source
Journal of Economics, Business & Accountancy Ventura, 2019 Trading, Service, and Investment sectors show an essential role in the national economy, and they have grown significantly during the past years. They have created many job opportunities in both the formal sector and the non-formal sector.
Mia Kasmiati, Perdana Wahyu Santosa
doaj +1 more source
ANALYSIS THE ABILITY OF PROFIT AND CASH FLOW INFORMATION IN PREDICTING FUTURE CASH FLOWS
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2020 The purpose of this study is to examine whether earnings information or cash flow information can predict future cash flows in service companies in Indonesia.
Miranti Pangestu
doaj +1 more source
Assessing Household Welfare in Response to Rising Food Prices in The Gambia
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines how rising food prices affected household welfare in The Gambia using nationally representative data from the 2015/16 Integrated Household Survey (IHS‐3). The analysis reflects household consumption behavior and market conditions prevailing during that period and provides a structural benchmark for understanding ...
Roger Vorsah +3 more
wiley +1 more source
The Effect of Cash Flows on Firm Performance: A Research on BIST
İstanbul İktisat Dergisi, 2023 In line with the development and change in the financial markets, the cash flow statement has become an important financial statement, and the strategic value of cash flow information for company managers and investors has increased. In this study; it is
İbrahim Kaya, Hakan Özçelik
doaj +1 more source
The Effect of Earnings, Operating Cash Flows and Accruals in Predicting Future Operating Cash Flows
INVEST : Jurnal Inovasi Bisnis dan AkuntansiThe purpose of this study was to analyse the effect of gross profit, operating profit, net profit, operating cash flow, changes in accounts receivable, changes in accounts payable, changes in inventory and depreciation expense simultaneously on the prediction of future operating cash flow.
Rimet Rimet, Annisa Luthfiah
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Different perspectives on the cash flow statement
Mенаџмент у хотелијерству и туризму, 2016 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