MONITORING THE CASH FLOWS OF THE RUSSIAN FEDERAL PENITENTIARY SERVICE (FSIN)
Финансы: теория и практика, 2017 The results of the cash flow monitoring provide managers with the information basis for making sound management decisions in terms of improving the solvency, financial condition and effectiveness of the Federal Penitentiary Service.
L. A. Malenkova
doaj +1 more source
The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [PDF]
بررسیهای حسابداری و حسابرسی, 2011 Profitability in prior studies is typically defined as one-year-ahead operating income divided by one-year-ahead average total assets. This scaling transforms operating income into return on assets (ROA).
Javad Rezazadeh +1 more
doaj
Fundamental information in technical trading strategies [PDF]
Technical trading strategies assume that past changes in prices help predict future changes. This makes sense if the past price trend reflects fundamental information that has not yet been fully incorporated in the current price.
Boonenkamp, Ute +2 more
core
STATEMENT OF CASH FLOWS - A MEASURE OF OPERATIONAL PERFORMANCE ON AN ACCRUAL BASIS [PDF]
, 2011 Statement of cash flows presents useful information about changing the company's financial position, allowing to assess the enterprise’s ability to generate future cash flows and cash equivalents in the operating, investing and financing activities and ...
GHEORGHE LEPADATU
core
Evaluasi Arus Kas terhadap Aktivitas Perdagangan Perusahaan Efek [PDF]
, 2016 Investors will open the Client Fund Account at securities firms that have a good performance. The company\u27s performance can be judged a good effect on the company\u27s operational effects described through financial reports, especially reports good ...
Yudowati, S. P. (Siska)
core +2 more sources
Do Investors Overvalue Firms With Bloated Balance Sheets? [PDF]
If investors have limited attention, then accounting outcomes that saliently highlight positive aspects of a firm's performance will promote high market valuations.
David Hirshleifer +3 more
core
Information asymmetries and the value-relevance of cash flow and accounting figures: empirical analysis and implications for managerial accounting [PDF]
While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try to take advantage of the information content of accounting figures.
Rapp, Marc Steffen
core
Estimating the Cash Flows to the Economic Entities in Romania [PDF]
Ovidius University Annals: Economic Sciences Series, 2018 This article tries to demonstrate that the most important stage in drafting a draft budget for aninvestment is the estimation of cash flows. If the cash flow estimate does not have a reasonabledegree of accuracy, any analytical technique, irrespective of
Răscolean Ilie, Rakos Ileana-Sorina
doaj
Credit Line Availability and Utilization in REITs [PDF]
Analysis of REIT credit line availability and use under normal conditions and during the recent financial crisis are provided. Descriptive statistics indicate REIT credit lines represent an important component of capital structure, credit line ...
Matthew D. Hill, William G. Hardin III
core