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
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The system of formation and evaluation of the information of cash flows
Journal of Business Economics and Management, 2006 A very urgent problem of formation of cash flows in conditions of the competitive market is considered in the present article. Cash flows are defined as the inflows and outflows of cash and cash equivalents, created within a certain period of time out of
Jonas Mackevičius, Kastytis Senkus
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Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows [PDF]
مطالعات تجربی حسابداری مالی, 2018 Investigating the Relation Between Accruals and Operating Cash Flows and Effective Factors on this Relation can be useful for shareholders and capital market analysts.
Gholamreza Kordestani +2 more
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Impact of earnings components on future profitability of banking and insurance companies in Jordan [PDF]
Banks and Bank Systems, 2023 This study aimed to examine the impact of a firm’s total accruals and operating cash flows on future profitability (one-year-ahead ROA) using a static model on unbalanced panel data for all the (15) banks and (18) insurance companies listed on the Amman ...
Firas N. Dahmash +3 more
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Value Relevance of Cash Flow Statements in Syrian Banks: Evidence from the Damascus Securities Exchange [PDF]
International Journal of Management, Accounting and EconomicsThis study investigates whether the cash flow statements of banks provide valuable insights for Syrian investors. Using Ohlson's (1995) theoretical framework, which links stock prices to the book value of equity, earnings, and cash flow elements, the ...
Haidar Haidar
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Modeling and Management of Power Supply Enterprises’ Cash Flows
Energies, 2021 The purpose of the study is to assess the efficiency of cash flow management at power supply companies of the CIS (Commonwealth of Independent States) countries.
Darya Pyatkina +4 more
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Flexibility in cash-flow classification under IFRS: determinants and consequences [PDF]
, 2017 International Financial Reporting Standards (IFRS) allow managers flexibility in classifying interest paid, interest received, and dividends received within operating, investing, or financing activities within the statement of cash flows.
Gordon, Elizabeth A. +3 more
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The Ability of Current Operating Income to Predict Future Operating Cash Flows over the Time [PDF]
مطالعات تجربی حسابداری مالی, 2007 In this research, we examine the value relevance of accounting information over the time in order to use it in valuation models. For this reason, the ability of current operating Income to predict oneyear-ahead operating cash flows has been examined by ...
Hamid Khaleghi Moghaddam, Elham Hamidi
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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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Arus Kas dan Laba, Variabel untuk Memprediksi Arus Kas Masa Depan [PDF]
, 2010 The objective of this study is to investigate weather earnings or operating cash flows have more predictive ability to predict future operating cash flows.
Arifah, S. (Siti)
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