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Cash flow analysis of company „Transpo“ for 2019–2021
Taikomieji 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
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The Impact of Financial Restrictions and Institutional Investors on the Sensitivity of Cash Holdings to Asymmetric Operating Cash Flows [PDF]
بررسیهای حسابداری و حسابرسیObjective Cash management policies have always been one of the most important financial policies in the process of managing companies. Considering the importance of cash management in companies and accounting standards, the presentation of the cash flow ...
Ali Asghar Anvary Rostamy, Maryam Bazyar
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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 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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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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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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Ilomata 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
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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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