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Journal articles on the topic 'Cash flow monitoring'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Lee, Jaehong, and Eunsoo Kim. "Foreign Monitoring and Predictability of Future Cash Flow." Sustainability 11, no. 18 (2019): 4832. http://dx.doi.org/10.3390/su11184832.

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A company’s sustainability is generally determined by whether it is able to create a positive long-term cash flow. This paper investigates whether the predictive ability of cash flows and earnings in forecasting future cash flows differs depending on the foreign investors’ ownership. Based on firms listed in the Korea Stock Exchange market from 2000 to 2017, we find that earnings and cash flow components of financial statements enhance the predictability of future cash flow in the Korean stock market. Conversely, foreign investors showed a tendency to decide on investments based on operating c

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2

Fawzi, Noor Salfizan, Amrizah Kamaluddin, and Zuraidah Mohd Sanusi. "Monitoring Distressed Companies through Cash Flow Analysis." Procedia Economics and Finance 28 (2015): 136–44. http://dx.doi.org/10.1016/s2212-5671(15)01092-8.

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HERATH, HEMANTHA S. B., CHAN S. PARK, and GEORGE C. PRUEITT. "Monitoring Projects Using Cash Flow Control Charts." Engineering Economist 41, no. 1 (1995): 27–52. http://dx.doi.org/10.1080/00137919508967473.

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4

Ik-Ugwoezuonu, L., and O. B. Obodoechi. "Analyzing the Impact of Cash Management Strategies on the Financial Stability of Deposit-Taking Saccos in Nigeria." Global Journal of Finance and Business Review 7, no. 2 (2024): 21–33. https://doi.org/10.5281/zenodo.10888100.

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<em>The study analyzed the impact of cash management strategies on the financial stability of Deposit-Taking SACCOS in Nigeria. It focuses on assessing the existing cash management strategies employed by deposit-taking Savings and Credit Cooperative Societies (SACCOS) in Nigeria, examining their impact on financial stability, and identifying the challenges faced in implementing effective cash management strategies within the Nigerian socio-economic context. The research utilized a mixed-methods approach, including interviews, surveys, and financial data analysis, to gather comprehensive insigh

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Baturina, Evgeniya. "Shadow cash flow: the practice of retrospective monitoring methodology." Economy under Guard 2023, no. 4 (2023): 18–27. http://dx.doi.org/10.36511/2588-0071-2023-4-18-27.

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Shadow money flows in the current international geopolitical situation cause enormous damage to the economies of developed countries. It is impossible not to take into account the negative aspect of the existence of money masses in shadow, including criminal structures. In this regard, the issue of methodological security of the economic system of our country remains relevant. In Russia, there is a generally accepted risk-based AML / CFT system implemented by Rosfinmonitoring services in cooperation with law enforcement agencies. But as law enforcement practice shows, causing significant damag

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Е.В., Добролежа, та Рябченко А.А. "ИНФОРМАЦИОННАЯ МОДЕЛЬ РЕГИОНАЛЬНОГО МОНИТОРИНГА УПРАВЛЕНИЯ ДЕНЕЖНЫМИ ПОТОКАМИ СИСТЕМООБРАЗУЮЩИХ ПРЕДПРИЯТИЙ". Vestnik of Rostov state University (RINH), № 4(80) (7 квітня 2023): 46–53. http://dx.doi.org/10.54220/v.rsue.1991-0533.2023.80.4.007.

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Для рациональной организации регионального мониторинга управления денежными потоками системообразующих предприятий актуальным является формирование соответствующей информационной модели, отображающей существенные источники информации и направления движения информационных потоков при реализации процедур мониторинга. Изучение теоретических основ позволило сформировать информационную модель регионального мониторинга управления денежными потоками, которая представляет собой графическое описание движения информации в мониторинге управления денежными потоками. Определены характеристики источников ин

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Chung, Richard, Michael Firth, and Jeong-Bon Kim. "Earnings management, surplus free cash flow, and external monitoring." Journal of Business Research 58, no. 6 (2005): 766–76. http://dx.doi.org/10.1016/j.jbusres.2003.12.002.

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8

LARIONOV, Aleksandr V. "Cash flow volatility monitoring for national security in healthcare." Finance and Credit 29, no. 4 (2023): 856–72. http://dx.doi.org/10.24891/fc.29.4.856.

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Subject. This article examines operational indicators that help monitor healthcare. Objectives. The article aims to develop and test a methodological approach to the creation of the theory of indicators, which can help assess the applicability of data for monitoring the state of healthcare. Methods. For the study, I used control (Shewhart) charts developed in accordance with the requirements of GOST R ISO 7870-2-2015 – Statistical Methods. Control Charts. Part 2. Shewhart Control Charts. Results. The article shows that information about the volatility of cash flows characterizes additional fea

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Julius, Mutati, and Kapotwe Eustone. "Effects of External Factors on Cash Flow Performance of the National Savings and Credit Bank Zambia (NATSAVE)." Social Science Journal for Advanced Research 4, no. 6 (2024): 50–61. https://doi.org/10.5281/zenodo.14201968.

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This was a research on the effects of external factors on cash flow performance of the National Savings and Credit Bank (NATSAVE).  The study adopted a case study design. The study used a sample size of 285 respondents. The research objectives were to find out the external factors affecting cash flow performance of NATSAVE; to determine the extent of cash flow pattern at NATSAVE; to examine the effects of external factors on the cash flow performance of NATSAVE and to explore how NATSAVE manage the external factors to increase cash flow performance. The study established that the external

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10

Shash, Ali A., and Abdulaziz Al Qarra. "Cash Flow Management of Construction Projects in Saudi Arabia." Project Management Journal 49, no. 5 (2018): 48–63. http://dx.doi.org/10.1177/8756972818787976.

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Cash flow management entails forecasting, monitoring, and controlling practices of the cash inflow and outflow and arrangement of deficits over a project’s duration. This article reveals, through a questionnaire survey, the techniques and practices that construction companies in the Eastern Province of Saudi Arabia follow to forecast and manage cash flow at the project level. The majority of the contractors perform cash flow forecasting for setting a cash flow baseline and determining the proper financing method. They use credit financing for materials, subcontract a good portion of projects,

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Maslennikov, V. V., and A. V. Larionov. "Conceptual Approaches to the Development of a Cash Flow Classifier." Vestnik of the Plekhanov Russian University of Economics, no. 3 (June 21, 2023): 90–101. http://dx.doi.org/10.21686/2413-2829-2023-3-90-101.

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Cash flows are a convenient source of operational information for analyzing the state of the economy. Obtaining this information will ensure the use of operational regulatory tools to achieve the goals of economic security. The purpose of the study is to conceptualize the problem of creating a domestic classifier of cash flows, which acts as an early identification tool for crisis phenomena in the economy. The authors systematize foreign and domestic approaches to the creation of a classifier of cash flows, the organization of monitoring of the volatility of cash flows. The article reveals the

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Wimelda, Linda, and Agustina Chandra. "Opportunistic Behavior, External Monitoring Mechanisms, Corporate Governance, and Earnings Management." Accounting and Finance Review (AFR) Vol. 3 (1) Jan-Mar 2018 3, no. 1 (2018): 44–52. http://dx.doi.org/10.35609/afr.2018.3.1(6).

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Objective - The purpose of this research is to analyze the effect of motivational bonus, leverage, firm size, corporate governance (audit committee's size, the proportion of independent commissioners, institutional ownership, managerial ownership) and free cash flow on earnings management. Methodology/Technique - Earnings management is analyzed in this research using the modified Jones model. The population for the research consists of manufacturing companies listed on the Indonesian Stock Exchange (IDX) between 2013-2015. The final sample includes 60 manufacturing companies. Findings - The re

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Shodmonkulova, Shahlo. "Improving comprehensive monitoring of cash flows in the treasury through intelligent information fusion systems applications." Yashil iqtisodiyot va taraqqiyot 2, no. 4 (2024): 9–14. https://doi.org/10.5281/zenodo.14211213.

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This paper explores the application of intelligent information fusion systems in improving the comprehensivemonitoring of cash flows within treasury operations. As the digitalization of financial management continues, the integrationof these advanced systems has become essential for enhancing transparency, efficiency, and control in cash flowmanagement. The study reviews key theoretical frameworks, such as free cash flow theory, and practical applications ofAI and machine learning in optimizing financial processes. The paper also highlights the contributions of Uzbek scholarsin integrating int

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Larionov, A. V. "Methodological Approach to the Organization of Monitoring of Cash Flow Volatility." Finance: Theory and Practice 25, no. 3 (2021): 150–58. http://dx.doi.org/10.26794/2587-5671-2021-25-3-150-158.

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15

Gul, Ferdinand A. "Free cash flow, debt-monitoring and managers' LIFO/FIFO policy choice." Journal of Corporate Finance 7, no. 4 (2001): 475–92. http://dx.doi.org/10.1016/s0929-1199(01)00037-2.

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16

Gul, Ferdinand A., and Judy S. L. Tsui. "A test of the free cash flow and debt monitoring hypotheses:." Journal of Accounting and Economics 24, no. 2 (1997): 219–37. http://dx.doi.org/10.1016/s0165-4101(98)00006-8.

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17

Prueitt, George C., and Chan S. Park. "Monitoring Project Performance with Post-Audit Information: Cash Flow Control Charts." Engineering Economist 36, no. 4 (1991): 307–35. http://dx.doi.org/10.1080/00137919108903052.

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18

Kahloul, Amani, and Ezzeddine Zouari. "Corporate Sustainable Growth and the Financing of Innovation." International Journal of Social Ecology and Sustainable Development 4, no. 4 (2013): 43–64. http://dx.doi.org/10.4018/ijsesd.2013100104.

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R&D investments are a channel for growth, at the macro and micro levels. However, they are known to be characterized with high adjustment costs, therefore, it is generally admitted in the literature that firms try to smooth their R&D investments in face of shocks to internal finance, and the literature supposes that the observed investment – current cash-flow sensitivities are downward biased because R&D expenses are expected to respond to the permanent component of cash-flow but not to its transitory component. However, very few proofs, if at all, exist on the link between R&D

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19

Crisóstomo, Vicente Lima, and José Wellington Brandão. "Nonfinancial Firms as Large Shareholder Use Dividend Policy for Management Monitoring in Brazil." Future Studies Research Journal: Trends and Strategies 10, no. 1 (2018): 109–31. http://dx.doi.org/10.24023/futurejournal/2175-5825/2018.v10i1.339.

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The paper analyzes whether nonfinancial firms as large blockholders of the Brazilian firm shape dividend policy. Under the Agency Theoretical framework a set of good corporate governance practices is suggested as able to control management activity and prevent managers from incurring in moral hazard problems and the emergence of excessive management power as predicted by the Managerial Power Hypothesis. In this context, the Management Monitoring Hypothesis proposes that dividend policy may be used as a management control mechanism given that dividend distribution affects the free cash flow ava

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20

Chukwudi Paulinus, Dr Ohaji Evans, and Dr Ifeako Maureen. "Simulation Modeling Using Markovian Decision Theory on Cash Flow Analysis of Central Bank of Nigeria." IIARD INTERNATIONAL JOURNAL OF BANKING AND FINANCE RESEARCH 10, no. 1 (2024): 77–109. http://dx.doi.org/10.56201/ijbfr.v10.no1.2024.pg77.109.

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This research aims to investigate the cash flow analysis of the Central Bank of Nigeria using Markovian decision theory. The specific objectives include determining the (i) cash flow solvency ratio, (ii) cash flow adequacy ratio, (iii) sufficiency ratio, (iv) cash flow profitability ratio, and (v) estimating the optimal policy of cash flow ratios performance in CBN. The identified problems are the effects of (i) insolvency, (ii) inadequacy, (iii) insufficiency, and (v) Unprofitability on Central Bank of Nigeria (CBN) cash flows performance.The methodology involves a research design tailored to

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Junior, Rubens Corrêa, and Augusto Hauber Gameiro. "Cash Flow in an Agribusiness Restructuring Process." Journal of Agricultural Studies 8, no. 4 (2020): 589. http://dx.doi.org/10.5296/jas.v8i4.17850.

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The purpose of this article is to present cash flow as an accessible and efficient tool for the management of small and medium-sized egg companies, including those close to bankruptcy, aiming at their financial recovery. In order to achieve results, action research and the cash flow management method were adopted. The data were collected from a Brazilian egg producer that was close to bankruptcy. Data collection, implementation of the management tool and performance monitoring took place between July 2016 and December 2017. The use of the cash flow tool allowed the company’s financial recovery

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22

Rohanova, H. "Implementation of Statistical Indicators to Analysis of Effectiveness of Cash-Flows of the Enterprise." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 202 (2019): 34–42. http://dx.doi.org/10.17721/1728-2667.2019/202-1/5.

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The contemporary methods of corporate cash flow analysis are the object of this study. One of the most problematic points is how to provide proper cash flow analysis on a formation simultaneity basis over time. The classical methods of corporate cash flow management efficiency analysis are considered and the basic parameters of its indicators are determined during the study. Unstable operating conditions of domestic companies, as well as the existing inconsistency of the corporate reporting with International Financial Reporting Standards, make it difficult to generate timely and adequate info

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Siska, Siska, Norlaila Abdullah Chik Abdullah Chik, Nina Nursida Nursida, Aulia Gani Gani, and Isti Jumro amina. "Increasing The Economic Scale of MSMEs through Islamic-Based Financial Management Literacy In Kedah Malaysia." Dinamisia : Jurnal Pengabdian Kepada Masyarakat 8, no. 2 (2024): 463–72. https://doi.org/10.31849/dinamisia.v8i2.15712.

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One of the common problems faced by MSMEs is ineffective and efficient financial management. Many MSME owners experience obstacles in budgeting, monitoring cash flow, and controlling expenses. As a result, the sustainability and growth of MSMEs are hampered and may even fail. Therefore, efforts are needed to improve the understanding and financial management skills of MSMEs to support sustainable business growth. To overcome this problem, literacy on MSME financial management was held which was followed by MSMEs in Mukim Singkir Village, Yan Kedah. This activity is a community service cooperat

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Riyanto, Didik, Puja Oktavia, and Jefriyanto Jefriyanto. "Internal Control System Analysis of Cash Flow." Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi (AMBITEK) 2, no. 1 (2022): 80–100. http://dx.doi.org/10.56870/ambitek.v2i1.35.

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This study aims to determine the extent to which the internal control system for cash receipts and disbursements is carried out by the Al-Hafidz DAPM UPK in carrying out its activities in order to achieve its goals. The method used in this research is qualitative research, with flowchart data analysis techniques, namely by pictorial analysis techniques used to explain the procedures that occur briefly and clearly, and descriptively, namely by first collecting data, classifying and interpreting data so that it can provide a clear picture of the problem under study. In collecting data using obse

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Rosyidiana, Riska Nur, Mochammad Nurul, Wahyu Firmandani, and Shafi Wijdan Kurniawan. "Digital financial literacy: Leveraging QR code technology for effective cash flow management in MSMEs." Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang 10, no. 1 (2025): 220–33. https://doi.org/10.26905/abdimas.v10i1.14475.

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Effective management of cash flow is an essential element in sustaining and expanding Micro, Small, and Medium Enterprises (MSMEs). Inadequate financial recording and minimal digital financial literacy contribute to the challenges faced by many MSMEs in Indonesia in managing their cash flow. This program explores the capacity of QR Code technology, specifically the Quick Response Code Indonesian Standard (QRIS), to improve the management of cash flow in MSMEs. The objective of the study was to adopt QRIS as a digital payment system in order to enhance cash flow efficiency. A training and mento

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Eze, Maria N., and Ebele N. Ekwunife. "Effect of Cash Conversion Cycle on Cash Flow Performance of Selected Manufacturing Firms in Nigeria." Open Access Journal of Management Sciences Research 2, no. 2 (2024): 48–63. https://doi.org/10.5281/zenodo.12575132.

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<em>The study examined the effect of cash conversion cycle on cash flow performance of selected manufacturing firms in Nigeria for the period 2011-2020. Three research questions were developed to guide the study and a corresponding three hypothesis was formulated for the study. The study adopted the Ex-Post Facto research design. The population of the study included 57 manufacturing firms quoted on the Nigerian exchange group (NXG) as at 31<sup>st</sup> December 2022. The study relied on secondary sources of data which was obtained from Nigerian exchange group (NXG) as at 31<sup>st</sup> Decem

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Karpavičius, Sigitas, and Fan Yu. "How institutional monitoring creates value: Evidence for the free cash flow hypothesis." International Review of Economics & Finance 52 (November 2017): 127–46. http://dx.doi.org/10.1016/j.iref.2017.10.016.

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Astami, Emita W., Rusmin Rusmin, Bambang Hartadi, and John Evans. "The role of audit quality and culture influence on earnings management in companies with excessive free cash flow." International Journal of Accounting & Information Management 25, no. 1 (2017): 21–42. http://dx.doi.org/10.1108/ijaim-05-2016-0059.

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Purpose The purpose of this paper is to examine the effect of culture and audit quality on managers’ decisions regarding accounting accruals. It focuses on companies experiencing excessive free cash flow, as these companies have been associated with an agency problem. Design/methodology/approach This study measures the magnitude of discretionary accruals as a proxy for earnings management using the cross-sectional modified Jones model. Excessive free cash flow is scrutinized by the method used by Chung et al. (2005). Listed companies in nine countries in the Asia-Pacific region are represented

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Enkeleda Lulaj and Antonio Minguez-Vera. "Cash Flow Dynamics: Amplifying Swing Models in a Volatile Economic Climate for Financial Resilience and Outcomes." Scientific Annals of Economics and Business 71, no. 3 (2024): 315–36. http://dx.doi.org/10.47743/saeb-2024-0022.

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In a volatile economic climate, understanding cash flow dynamics is crucial for companies to improve financial resilience and outcomes. This research focuses on amplifying swing models such as Cash Flow Management (CFM), Solutions (CFS), Dynamics (CFD), Boosters (CFB), Innovations (CFI), and Strategic (CFS) - on cash flow dynamics in a volatile economic climate. By examining the relationship between these models and determinant variables, the study aims to provide insights that can assist companies in achieving financial resilience and outcomes. The data were collected from finance and account

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Bozec, Richard, and Mohamed Dia. "Monitoring function of the board and audit fees: contingent upon ownership concentration." International Journal of Accounting & Information Management 25, no. 1 (2017): 70–90. http://dx.doi.org/10.1108/ijaim-05-2016-0054.

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Purpose The aim of this paper is to revisit the board independence–audit fees (BI–AF) relationship while taking into account the ownership structure of the firm. Two effects are unfolding along the ownership concentration spectrum: separation of ownership and control (principal–agent problems) and separation of voting and cash flow rights (principal–principal problems). Design/methodology/approach The study is conducted over a seven-year period (2002-2008) using panel regressions on a sample of Canadian publicly traded companies. The authors use a moderated regression analysis incorporating tw

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Sulistiani, Dwi. "Peningkatan Akuntabilitas Publik Melalui Sistem Informasi Akuntansi pada Pondok Pesantren Salafiyah." Akuntabilitas 12, no. 2 (2019): 237–48. http://dx.doi.org/10.15408/akt.v12i2.9662.

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This study aims to determine the cash out transactions that occur in the Sabilurrosyad Islamic boarding school, analyze the internal control system, then compile the AIS cash outflow chart for the Sabilurrosyad boarding school so that it can increase public accountability. The research method is descriptive qualitative method using case studies. The results of the study indicate that internal control is still not good as evidenced by the existence of multiple tasks. Understanding of risk is still not understood by the leaders of Islamic boarding schools, information and communication is unclea

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Rojak, Fadel Mohamad, Luthfi Ahmad Fariz, and Dadang Sobana Husen. "Prinsip Pengelolaan Piutang: Strategi Efektif untuk Meningkatkan Arus Kas Perusahaan." EKALAYA : Jurnal Ekonomi Akuntansi 2, no. 4 (2024): 44–51. https://doi.org/10.59966/ekalaya.v2i4.1443.

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Receivables management is a crucial aspect in a company's financial management that functions to ensure smooth and stable cash flow. This study aims to explore the principles and effective strategies in receivables management, with a case study on PT Indofood Sukses Makmur Tbk. Through a qualitative approach and literature review techniques, this study analyzes credit policies, collection procedures, and the use of technology in receivables management. The results of the study show that the implementation of strict policies and effective monitoring can minimize the risk of losses due to uncoll

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Chou, Shuching, Hui-Lan Yang, and Jian-Jhang Tong. "Do directors’ outside appointments hurt board effectiveness: An analysis under familial dominance in the Taiwan case." Corporate Ownership and Control 9, no. 1 (2011): 203–10. http://dx.doi.org/10.22495/cocv9i1c1art8.

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Appointing directors to affiliated companies is common practice to reinforce control or build connections under the familial-oriented culture in East Asia. This paper investigates whether outside appointments entrench board monitoring effectiveness on management investment behaviour for Taiwanese firms. The results show that investments are significantly related to internal cash flow. However, no economically significant relationship exists between multiple directorships and investment-cash flow sensitivity, indicating that the outside appointments of chairpersons neither aggregate nor allevia

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Natalis Christian, Arlina Arlina, Julie Tryany, Vera Laurence Liang, and Yohanis Rerung. "EKSPLORASI KECURANGAN KEUANGAN PT. ASABRI (PERSERO) MELALUI PENDEKATAN CASH FLOW SHENANIGANS." Dinamika: Jurnal Manajemen Sosial Ekonomi 4, no. 2 (2024): 182–91. https://doi.org/10.51903/0dknm806.

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The phenomenon of fraud in financial reports has become a global issue that affects market integrity and investor confidence. This study aims to identify fraudulent practices in PT Asabri (Persero)'s cash flow reports with a focus on cash flow shenanigans techniques. The research method uses forensic analysis and investigative audits of Asabri's financial reports from 2012 to 2017. The research results show indications of cash flow manipulation through the cash flow shenanigans no. 1, 2, and 3. This study highlights the importance of understanding and monitoring transparent and accurate accoun

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Tumukunde, Alex, Asuma Jonathan, Alele Dilis, Nabwire Bridget, and Iriama Nora. "The Dual Dance: Strategies for Success in Profit and Cash Flow Management." International Journal of Current Science Research and Review 07, no. 01 (2024): 801–3. https://doi.org/10.5281/zenodo.10597723.

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Abstract : This comprehensive guide delves into the intricate dynamics of managing profit and cash flow, offering financial managers a strategic roadmap for achieving a delicate balance. Beginning with an exploration of the symbiotic relationships between profit and cash flow, the guide provides insights into common misconceptions and pitfalls that can hinder success. Practical strategies, including working capital management, efficient inventory controls, and rigorous cost management, are meticulously outlined to empower managers in their quest for financial equilibrium. The guide advocates f

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Hanafi, Mamduh M., Bowo Setiyono, and I. Putu Sugiartha Sanjaya. "Ownership structure and firm performance: evidence from the subprime crisis period." Corporate Governance: The International Journal of Business in Society 18, no. 2 (2018): 206–19. http://dx.doi.org/10.1108/cg-10-2016-0203.

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Purpose This paper aims to compare the effect of ownership on firm performances in the 1997 and 2008 financial crises. More specifically, it investigates the effect of cash flow rights, control rights and cash flow rights leverage on firm performance. Two conditions motivated the study. First, the 2008 financial crisis happened quickly, so it was endogenous for firms. This setting is ideal to deal with endogeneity problems in a study that involves ownership and performance. Second, during the 2000s, awareness and implementation of corporate governance increased significantly. The authors belie

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Ayu Permata Sari and Nera Marinda Machdar. "Pengaruh Investment Opportunity Set, Operating Cash Flow, dan Solvency terhadap Financial Distress Dimoderasi Kepemilikan Manajerial." Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi 2, no. 1 (2023): 111–23. http://dx.doi.org/10.61132/rimba.v2i1.545.

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Financial distress is a situation where a company faces serious financial problems that can threaten the continuity and stability of the company. This can affect the company's reputation, credibility and public trust, and even lead to bankruptcy. Therefore, effective management, prudent financial planning, and monitoring the state of the company are very important to prevent or overcome financial distress. The purpose of this study is to determine and analyse the theory that explains the effect of investment opportunity set, operating cash flow, and solvency on financial distress moderated by

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VLASENKO, Valentyn. "FORMATION AND IMPLEMENTATION OF AN EFFECTIVE CASH FLOW MANAGEMENT PROCESS AT SMALL AND MEDIUM-SIZED BUSINESS ENTERPRISES UNDER CONDITIONS OF ECONOMIC REVIVAL." MODELING THE DEVELOPMENT OF THE ECONOMIC SYSTEMS, no. 4 (November 28, 2024): 312–19. https://doi.org/10.31891/mdes/2024-14-41.

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The methodological and applied principles of formation and implementation of an effective cash flow management process at small and medium-sized business enterprises under conditions of economic recovery are substantiated. The author's interpretation of the category content of «enterprise cash flow management process» is proposed as a set of financial measures to implement the operational, financial and investment activities of enterprise with the aim of forming a sufficient amount of cash and other means of payment, which involves planning and forecasting, organizing the receipt and movement

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Oktavia, Fitriyeni, Sanda Patrisia Komala Sari, Berri Briliant Albar, and Ares Albirru Amsal. "Pelatihan Penyusunan Laporan Arus Kas pada BUMDes Bintang Muda Mandiri Desa Sialang Kubang, Kecamatan Perhentian Raja, Kabupaten Kampar." Jurnal Warta Pengabdian Andalas 30, no. 2 (2023): 238–44. http://dx.doi.org/10.25077/jwa.30.2.238-244.2023.

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The cash flow statement provides relevant information regarding cash receipts and payments of a company in one period. The information presented on it assists the company in making decisions on using available cash. It serves as the basis for evaluating the performance of receiving and cash disbursement in a period. Decision errors can result in several circumstances, such as debt accumulation, jammed cash inflows, uncollectible customer receivables, and BUMDes' failure to pay for daily operational needs. BUMDes Bintang Muda Mandiri is one of the best BUMDes from the Deepening Program of Bank

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Baturina, E. "INFORMATION-ANALYTICAL SYSTEM OF MONITORING OF THE SHADOW OF NON-CASH FLOW: BASIC ELEMENTS, AUTHOR’S SIMULATION ALGORITHM." Vestnik Universiteta 1, no. 7 (2019): 144–51. http://dx.doi.org/10.26425/1816-4277-2019-7-144-151.

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The purpose of this article is to present the economic and mathematical toolkit for the analysis of information about the shadow activity of subjects of economic crimes and visualization of the structure of the information and analytical system for monitoring the shadow cash flow. The article presents a methodological review of the main provisions of the legal framework and scientific literature in the field of counteraction to legalization (laundering) of criminal proceeds and financing of terrorism. The characteristic of initial data has been given and the algorithm of their analysis has bee

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Ahmad, Wisal, Shahwali Khan, and Mohammad Sohail Yunis. "Cash Management in Hospitality Sector of Western Europe." Business & Economic Review 12, no. 2 (2020): 109–28. http://dx.doi.org/10.22547/ber/12.2.5.

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The study investigates the effect of factors explaining the cash holdings of hospitality sector in five countries of Western Europe, namely, France, Germany, Spain, Italy and United Kingdom for a period of 12 years (2005-2016). The effect of parameters i.e., size, leverage, capital expenditures, growth opportunities, liquidity, cash flow, asset intangibility, cash flow volatility, dividend payments and stock exchange on cash holdings has been empirically tested by employing dynamic estimation methodology i.e., Generalized Method of Moments (GMM). The findings reveal that growth opportunities a

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Santoso, Aprih, Sri Yuni Widowati, and Saefudin Saefudin. "Non-Formal Education for MSMEs based on Business Financial Management Counseling." Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan 21, no. 2 (2022): 209–20. http://dx.doi.org/10.21580/dms.2021.212.9439.

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Micro small business in Tegalarum village is one of the micro small business groups in Mranggen District, Demak Regency. The majority of these micro small business entrepreneurs do not have skills in the field of finance, especially cash flow statements (cash flow statements). Therefore, non-formal education activities are needed in the form of counseling aimed at providing non-formal education through an outreach approach to the preparation of cash flow reports so that these reports can be accounted for and accountable. ) which has been prepared by the Indonesian Institute of Accountants (IAI

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Mohammadi, Alireza. "Dynamic Cash Flow Management Under Uncertainty: Integrating Scenario Planning and Advanced Analytical Tools." International Journal of applied Research in Management, Economics and Accounting 2, no. 1 (2024): 23–34. https://doi.org/10.63053/ijmea.32.

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Effective cash flow management is essential for ensuring financial stability and operational success in dynamic and uncertain environments. Traditional methods often fall short in addressing the complexities posed by volatile markets and unforeseen economic shifts. This paper explores the integration of advanced AI-based analytical tools, scenario planning, and predictive modeling to enhance cash flow optimization. By focusing on iterative processes of analysis, forecasting, and decision-making, the study provides a comprehensive framework for leveraging innovative technologies such as real-ti

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Rud, Inna, and Viktor Dorokhov. "ANALYSIS OF CASH FLOWS IN THE ENTERPRISE MANAGEMENT SYSTEM." Economic scope, no. 194 (November 11, 2024): 30–35. http://dx.doi.org/10.30838/ep.194.30-35.

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The article is devoted to the analysis of cash flows in the enterprise management system. The concept of "cash flow" is considered, which is an important subject of management, which is presented in non-cash and cash forms, the direction of which is related to the functioning of money and the monetary system, the stage of managing the company's monetary calculations. In the analysis of monetary calculations, the main goal is to determine the reasons for the deficit or surplus of monetary resources, the order of their receipt and the direction of spending in order to control the current solvenc

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Lee, Jaehong, and Suyon Kim. "Does Human Resource Investment for Internal Control System Enhance Future Cash Flow Predictability?" Sustainability 12, no. 20 (2020): 8500. http://dx.doi.org/10.3390/su12208500.

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Generating positive long-term cash flow is vital for a firm’s sustainability. In this paper, we consider the earnings in the forecasting of future cash flow from a human resource investment of an internal control system. Using the firms listed in the Korea Stock Exchange market from 2014 to 2018, we find that the current earnings are the components of cash flow forecasting, and this relationship is genuine in a firm equipped with sufficient internal control personnel and their experiences. These findings indicate that earnings are reliable when forecasting future cash flow for a firm with a we

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Oh, Hyun Min, and Ho young Shin. "A Study on the Relationship between Analysts’ Cash Flow Forecasts Issuance and Accounting Information: Evidence from Korea." Sustainability 11, no. 12 (2019): 3399. http://dx.doi.org/10.3390/su11123399.

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This study analyzes the relationship between the future cash flow forecast information provided by financial analysts and accounting information. We examine whether the joint issuance of financial analyst earnings forecasts and cash flow forecasts from 2011 to 2015 contributes to the information usefulness of Korean listed firms. The empirical results of this study are as follows. First, the issuance of analysts’ cash flow forecasts and earnings forecast accuracy were significant positive values. Cash flow forecast accuracy and earnings forecast accuracy were significant positive values. Secon

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Ogbeifun, Edoghogho, and Jan-Harm C. Pretorius. "Investigation of factors responsible for delays in the execution of adequately funded construction projects." Engineering Management in Production and Services 14, no. 1 (2022): 93–102. http://dx.doi.org/10.2478/emj-2022-0008.

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Abstract Many research efforts have identified funding as a critical factor responsible for the delays in the execution of construction projects. These funding challenges affect the client and contractors alike. However, there is limited information on why delays occur in sponsored projects with evidently adequate funding. Therefore, the study focuses on exploring the factors that impact the cash flow during the execution of sponsored construction projects. The multiple-site case-study method of qualitative research was adopted, involving five universities benefiting from the infrastructure fu

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Agustina, Dian, and Nur Anita. "Analysis of Opportunistic Behavior, Monitoring Mechanisms and Financial Distress on Earnings Management: Evidence from Indonesia." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 9, no. 2 (2022): 50–59. http://dx.doi.org/10.12928/jreksa.v9i2.6521.

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This study aims to examine the relationship between opportunistic behavior, monitoring mechanisms, and financial distress on earnings management. The population of this study is 796 companies listed in the Indonesia Stock Exchange year 2015-2019. Fourty three sample companies were selected using purposive sampling method, resulting 215 firm-year observation data. Using ordinary least square (OLS) regression as the main data analysis, the study observed that monitoring mechanism variable proxied by leverage has a positive effect on earnings management. However, there is no correlation between o

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Zainon, Saunah, Zakiyyah Jamaludin, Kharudin Mohd Sali@Salleh, Sofwah Md Nawi, Nurkhairany Amyra Mokhtar, and Syahrul Ahmar Ahmad. "Monitoring Financial Risk and Earnings Manipulation Across Malaysia, Thailand and Indonesia." Asia-Pacific Management Accounting Journal 17, no. 1 (2022): 187–202. http://dx.doi.org/10.24191/apmaj.v17i1-07.

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This paper discusses the significance of mean difference in free cash flow, leverage, as well financial distress between Malaysia, Thailand, and Indonesia. It involved 582 samples from Bursa Malaysia, Stock Exchange of Thailand, and Indonesia Stock Exchange on an annual basis commencing from 2015 to 2017. The purpose of this study was to determine whether the significance of variables towards earnings manipulations (by proxy of discretionary accruals) within the countries can be used to propose a new regulation that focuses more towards reducing the earning manipulation within the firm, as res

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Shakhlo Olimjon kizi, Shodmonkulova. "Establishing a robust framework for monitoring cash flows in treasury operations under legal regulations in agribusiness." BIO Web of Conferences 175 (2025): 06004. https://doi.org/10.1051/bioconf/202517506004.

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The rise of the global agri-financial environment presents both regulatory and operational challenges for agribusiness firms entering diverse international markets and deciding capital allocation priorities – a critical topic in agricultural finance and economic risk management. This study investigates the patterns of cash flow management and aims to contribute to the literature on the “liquidity optimization” problem. This paper addresses this issue with empirical insights on how internal and external cash flows are used for financial decision-making by different types of agribusiness enterpr

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