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 Role of Firm Characteristics in Predicting Cash Flows from Operating Activities [PDF]
Iranian Journal of FinanceCash flow forecasting has significantly increased since 2000 due to more attention paid by investors and financial analysts than before. If cash flows can be predicted appropriately, a significant part of the informational needs associated with cash ...
Mostafa Hashemi Tilehnouei, Javad Nikkar
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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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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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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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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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