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Allen, George Louis. "An Empirical Investigation of the Complementary Value of a Statement of Cash Flows in a Set of Published Financial Statements." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331207/.
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This research investigates the complementary value of a statement of cash flows (SCF) in a set of published financial statements. Selected accounting studies and selected parts of communication theory are used to argue the case for treating an SCF as a primary financial statement. Ideas adapted from communication theory are also used to decide key issues involved in developing an SCF. Specifically, the study selects a direct rather than a reconciling format for an SCF; it also defines cash to include currency, bank accounts, and marketable securities and exclude claims to cash such as notes and accounts receivable. The definition of cash limits cash flow to strict receipts and disbursements; it excludes constructive receipts and disbursements.
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Sipi, Carina, Johanna Ström, and Sanna Hamrin. "Analys och planering av likviditet : En studie av kassaflödesanalyser och prognosers interna användbarhet inom ABB, Manpower, Gina Tricot och Västerås stad." Thesis, Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-14230.
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Nyckelord: Kassaflödesanalys, kassaflöde, likviditetsplanering, likviditetsbudget, likviditetsprognos, likviditet och nyckeltal. Frågeställning: Hur och varför använder de fyra valda organisationerna kassaflödesanalyser och -prognoser internt? Vilka är skillnaderna i de fyra organisationernas sätt att ställa upp och använda sig av kassaflödesanalyserna och -prognoserna och beror skillnaderna på i vilken bransch de verkar? Syfte: Syftet med uppsatsen är att undersöka hur kassaflödesanalyser och -prognoser tillämpas praktiskt i de fyra stora organisationerna ABB, Västerås stad, Manpower och Gina Tricot för att identifiera om skillnader i uppförandet finns. Metod: Studien är av kvalitativ karaktär då fallstudierna av organisationerna gjordes genom intervjuer med representanter på respektive organisation. Totalt genomfördes elva intervjuer med tolv personer. Data till referensramen samlades in genom sekundära källor. Insamlad data och information analyserades där referensram och empiri sattes i relation till varandra. Slutsats: Brister i metoden för hur kassaflödesanalysen ska upprättas finns då den i praktiken inte används av de undersökta organisationerna internt. Då den ändå måste upprättas på grund av lagstiftningen bör en förändring av uppställandet göras så att denna ska kunna användas mer internt. Då majoriteten av organisationerna i undersökningen gör prognoser istället för likviditetsbudget, vid likviditetsplanering, behöver forskningen inom referensramen för ämnet fokuseras på att förbättra prognosberäkningar. Studien visar på att användandet av likviditetsplanering, analys av kassaflöde, prognoser och nyckeltal kan bero på om organisationen är verksam inom privat eller offentlig sektor.Keywords: Statement of cash flows, cash flow, cash forecast, cash flow projection, liquidity and ratio. Research question: How and why do the four organizations use the statement of cash flows and cash flow forecasts internally? Which differences are shown regarding the four organizations way of presenting and using the statement of cash flows and cash flow forecasts, and do these differences depend on the type of business? Purpose: The purpose of this study is to examine how the statement of cash flows and cash flow forecasts are used in the four large organizations ABB, Manpower, Gina Tricot and City of Västerås to identify if there are differences. Method: This quantitative study was based on twelve interviews with eleven different persons. The frame of reference was written with secondary data as material. Then collected information was processed, the frame of reference and the empirics were put together and then all was analyzed. Conclusion: There appears to be flaws in the method, in which the statement of cash flows is to be presented, because it is overall not used by organizations internally. Because the organizations are bound by law to do it a change in the method has to be made so it can be used more internally. The research of liquidity planning needs to be focused on improving the methods of calculating forecasts because the majority of the organizations in this study use forecasts to plan liquidity instead of liquidity budgets. The study shows that the use of plans of liquidity, analysis of cash flow, forecasts and ratios can depend on if the organization is private or public.
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Saher, S. (Sonia). "Accrual anomaly:balance sheet vs. cash flow statement measurement of accruals." Master's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201705101745.
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I explore the recent evidence on persistence of accrual anomaly, previously explored by Richard G. Sloan in 1996. Sloan (1996) highlights that the presence of cash flows statement data could improve the results to study accrual anomaly. Therefore, my motivation of the research is to explore accrual anomaly based on cash flows statement (CFS) method and balance sheet (BS) method for measuring accruals. The accounting academics report accruals as many different interpretations (such as the prospective growth of businesses and idiosyncratic risk) therefore, it may not be exploited under accruals hedge strategy. The data is inclusive of NYSE, AmEx, and NASDAQ listed firms, thereby to capture the complete US market from timeline 1990 to 2014. The analysis is based on Feltham & Ohson (1995) earnings persistence model and Mishkin (1983) test model for the market efficiency. I have found that earnings & earnings components are persistent in anticipating future earnings. I have also found that the market is inefficient in learning the persistence of earnings & its components. The market underestimates earnings persistence, overestimates persistence of accruals, and underestimates the persistence of cash flows. BS method and CFS method show the similar behavior of earnings and its components persistence and the market interpretation to them. However, CFS method measures the high persistence of cash flows. Moreover, accruals hedge returns are significant under BS method but insignificant under CFS method. Therefore, I conclude that accrual anomaly exists under BS method and disappears under CFS method. The market misinterpretation of earnings & its components persistence may not be associated with accruals anomaly.
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Jooste, Leonie. "An evaluation of the usefulness of the cash flow statement within South African companies by means of cash flow ratios." Thesis, Pretoria : [s.n.], 2004. http://upetd.up.ac.za/thesis/available/etd-04182005-092836.
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Vrhelová, Hana. "Využití údajů z výkazů účetní jednotky v řízení firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113075.
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The diploma thesis is about characteristic of financial statements (balance sheet, profit and lost statement, cash flow statement). Special emphasis will be placed on selected indicators that are used in business management. In the theoretical part will be described the statements and items from them, a part will be dedicated to financial analysis, especially to indicators, that can be used in business management. In the practical part will be at first the characteristic of company, in which was the diploma thesis processed. Further more it will be made the analysis of selected items, focusing on the consistency of items at least in the last three years and the results will be evaluated.
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Matook, Mohamed. "The significance of information contained in the cash flow statement of Libyan investment companies." Thesis, Liverpool John Moores University, 2009. http://researchonline.ljmu.ac.uk/5937/.
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Perneryd, Caroline, and Hanna Peterson. "Nyckeln till god ekonomi : En studie som undersöker om K2‐redovisande bostadsrättsföreningar bör komplettera årsredovisningen med en kassaflödesanalys för att ge en bättre bild av ekonomiskt välmående." Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-131981.
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Bakgrund: En bostadsrättsförening är ingen kommersiell verksamhet och drivs inte i vinstsyfte. Resultaträkningen kan därmed inte anses avgörande för bostadsrättsföreningars ekonomiska välmående. Det som bör betonas är föreningens kassaflödesanalys som visar finansiella flöden, samt behovet att göra avsättningar för att möta framtida underhåll. Således bör kompletterande information om bostadsrättsföreningars ekonomiska situation tillföras årsredovisningen. Syfte: Syftet är att undersöka om K2-redovisande bostadsrättsföreningar bör komplettera sina årsredovisningar med en kassaflödesanalys för att ge en bättre bild av ekonomiskt välmående. Metod: Studien utgår ifrån en kvalitativ forskningsstrategi. Empirisk data har samlats in genom semi-strukturerade intervjuer. Studiens respondenter består av tre av Sveriges största aktörer inom fastighetsförvaltning, samt en auktoriserad revisor på EY. Resultat: K2-redovisande bostadsrättsföreningar bör komplettera sina årsredovisningar med en kassaflödesanalys. En kassaflödesanalys bidrar till förståelse för betalningsströmmar under ett räkenskapsår, vilket förtydligar hur likvida medel har använts. Ett positivt kassaflöde bidrar till ett ökat ekonomiskt välmående hos bostadsrättsföreningar, eftersom likvida medel kan användas till att betala amorteringar, underhåll och investeringar. Kassaflödesanalysen bidrar således till att ge en bättre bild av bostadsrättsföreningars ekonomiska välmående. Författarna betonar dock att kassaflödesanalysen ensam inte bidrar till en komplett bild av bostadsrättsföreningars ekonomiska välmående. Årsredovisningen bör även kompletteras med nyckeltal. Vidare bör en underhållsplan upprättas samt avsättningar göras till yttre fond.Background: Housing associations are not a commercial activity and are profit driven. The income statement can therefore not be described as crucial for housing associations. However, what should be emphasized are the association’s cash flow statements that shows the financial flows and also the need to make provisions to meet future maintenance. Thus, additional information of housing associations financial situation should be added to the annual report. Purpose: The purpose is to investigate whether housing associations reporting according to K2 should supplement their financial statement with a cash flow analysis to provide a clearer measure of economic wellbeing. Method: The study is based on an qualitative research strategy. Empirical data were collected through semi-structured interviews. The respondents consist of three of the largest companies for housing administration, as well as an accountant at EY. Result: K2-reporting housing associations should complement their annual reports with a cash flow statement. A cash flow statement contributes to the understanding of the past year´s cash flows, which clarifies how cash is used. A positive cash flow contributes to better economic wellbeing for housing associations, because cash can be used to pay debt service, maintenenace and investments. Cash flow statements helps to give a better picture of the economic wellbeing of housing associations. The authors, however, states that a cash flow analysis alone does not contribute to a complete picture of the economic wellbeing of housing associations. The annual report should also be supplemented with key figures. Furthermore, maintenance is established and provisions made to the external fund.
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Přibáňová, Aneta. "Srovnání metodiky při sestavování výkazu cash flow podle české legislativy, IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-263864.
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This masters thesis main focus is a statement of cash flows as regulated by czech accounting legislation, International Financial Reporting Standards and US GAAP. First chapter describes the importance of Statement of cash flows and his value added for users of financial statements. The historical context of the statement is shown, it is stated which entities are obligated to report statement of cash flows and lastly the internal structure of the statement is discussed. The second chapter begins by general methods of preparing the statement, then so called specific items are dealt with. The solution of some advanced accounting transactions (government grants, leases, loans, deferred payments etc.) is described. In the end the presentation and dislocure requirements are discussed. Last chapter contains research, where 99 companies are researched, answers are made concerning stated research questions and research hypothesis are concluded.
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Baxová, Petra. "Akruální báze versus peněžní báze/Accrual Basis versus Cash Basis." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11935.
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This diploma thesis shows two basic basis, on which the accounting system may be established -- accrual basis and cash basis. The thesis focuses mainly on differences between these two basis, shown on the case of the Czech republic. Both two basis are explained and described, as well as their modifications and the Czech legislature and the International Financial Reporting Standards. Subjects using the accrual basis and the cash basis in the Czech republic are also shown. The thesis deals with specific items, which can figure only in accounting system based on accrual basis. These items conclude depreciation, asset provisions, reserves and deferred tax. The end of the thesis is dedicated to the confrontation of the two basis on the Cash flow statement. This Cash flow statement is based on the cash basis, while it is being used on the accrual basis.
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January, Carol. "Studies in the effectiveness of cash flows from operating and investing activities as possible early indicators of bankruptcy." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52464.
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Thesis (MBA)--Stellenbosch University, 2001.ENGLISH ABSTRACT: Users of Cash Flow Statements expect the information provided as cash flow from operating and investing activities to serve as a possible indicator that the company is facing bankruptcy. Traditionally, companies disclose depreciation as an operating activity and replacement of fixed assets as an investing activity. Companies that direct cash payments toward dividend and future expansion without addressing replacement of fixed assets are creating an unrealistic picture of their operating and investing activities. Generally accepted accounting practices (GAAP) have limited its disclosure requirements and has not addressed the issue of separating the expansion of fixed assets from replacement. This mini-study project researches the impact of disclosing depreciation as an investing activity and the replacement of fixed assets as an operating activity. Based on the findings, it is recommended that GAAP make it a requirement that the replacement and expansion of fixed assets be disclosed separately. It is further recommended that either depreciation be disclosed as an investing activity, or that replacement of fixed assets be disclosed as an operating activity on the Cash Flow Statement. The methods of disclosure investigated in the study will lead to an improvement in the ability of the two activities to serve as possible early indicators of bankruptcy.
AFRIKAANSE OPSOMMING: Gebruikers van kontantvloeistate verwag dat die inligting wat verskaf word van die bedryfs- en investeringsaktiwiteite as 'n moontlike indikator van die ondergang van die onderneming moet kan dien. Waardevermindering word tradisioneel as 'n bedryfsaktiwiteit openbaar, terwyl die vervanging van vaste bates as 'n investeringsaktiwiteit openbaar word. Ondernemings wat direkte kontantbetalings as dividende en toekomstige uitbreiding openbaar sonder dat die vervanging van vaste bates aangespreek word, skep 'n onrealistiese beeld van hul bedryfs- en investeringsaktiwiteite. Algemeen aanvaarde rekeningkundige beginsels het die openbaarmakingsvereistes beperk en spreek nie die skeiding tussen uitbreiding van bates en die vervanging daarvan aan nie. Hierdie mini-werkstuk ondersoek die impak van die openbaarmaking van waardevermindering as 'n investeringsaktiwiteit en vervanging van vaste bates as 'n bedryfsaktiwiteit. Gebaseer op die bevindinge word daar aanbeveel dat die algemeen aanvaarde rekeningkundige beginsels dit 'n vereiste maak dat die vervanging en uitbreiding van vaste bates apart openbaar word. Verder word aanbeveel dat waardevermindering as 'n investeringsaktiwiteit of vervanging van vaste bates as 'n bedryfsaktiwiteit in die kontantvloeistaat openbaar word.
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Reither, Cheri L. (Cheri Lynn). "A Process Analysis of Lenders' Use of FAS 95 Cash Flow Information." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279390/.
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This study uses concurrent verbal protocol analysis to examine the decision processes of lenders as they evaluate the financial information of a loan applicant. Of specific interest is the lenders' use of Statement of Financial Accounting Standards Board No. 95 (FAS 95), Statement of Cash Flows, in that decision process.
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Mortensen, Tony Paul. "The Concept of Cash: An Empirical Study of Connotative Meaning in Accounting." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 2008. http://hdl.handle.net/10092/1940.
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This experimental study investigates the connotative meaning of the concept “cash”, as it relates to the cash flow statement, held by the three key parties to the accounting communication process: preparers, auditors and users. Concerns raised in the accounting profession regarding the susceptibility of the cash flow statement to manipulation, coupled with the recent introduction of NZ IAS 7 (cash flow statement) provide the motivation for investigating the potential for miscommunication (either intentional or unintentional) between the main parties to the financial reporting process. The study investigates inter and intra group differences in measured connotative meaning of the old and new definitions of “cash”, and determines the effect of connotative meaning on decision outcomes. Further, the study considers the overall quality of the two definitions, as perceived by the three financial reporting groups.
Three key findings are indicated. The first is that the three financial reporting groups do not share the same cognitive structure in which the meaning of the concept “cash” is held. An important implication is that comparisons between the connotative meanings held by the three financial reporting groups cannot be validly made. Secondly, significant differences in the measured meaning were observed across the two definitions within each of the three subject groups. Thirdly, the decision outcomes for each of the three subject groups were significantly different under the two definitions. Also there was some evidence that the differences in the decision outcomes were linked to the differences in the measured connotative meaning.
These results raised several concerns regarding the potential for miscommunication between the three key parties to the accounting communication process and highlighted the importance of standard-setters assessing the effect on connotative meaning of possible changes in wording to key concepts within the cash flow statement.
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Almeida, Regina Santos. "Análise da demonstração do fluxo de caixa e seus indicadores em companhias representativas no espaço aéreo brasileiro." Pontifícia Universidade Católica de São Paulo, 2016. https://tede2.pucsp.br/handle/handle/19533.
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The publication of the Law 11.638/2007, replaces the statement of sources and uses of funds by the statement of cash flows (DFC). At first the research presents the concept, the objectives of financial statements with a greater emphasis on the statement of cash flow, the research object, with its components from operating activities, investing and financing, the development of methods of demonstration we discuss the cash flow and demonstrates the viability of the financial analysis based on DFC were calculated and interpreted the extracted quotients of reports published by companies available on the Anac website, Azul Airlines, Avianca Brazil, Gol Linhas Aereas and TAM Airlines, for two consecutive years of 2014 and 2013. the indexes are classified into four categories: 1st category quotients box cover, 2nd quotients category of quality of the result, 3rd quotients category Capital expenditures and 4th category returns of cash flows, whose purpose varies the evaluation of the enterprise liquidity to determine the cash return rates
A publicação da lei nº 11.638/2007 substitui a demonstração das origens e aplicações de recursos pela demonstração de fluxos de caixa (DFC). A princípio, a pesquisa apresenta o conceito e os objetivos das demonstrações contábeis com ênfase maior na demonstração de fluxo de caixa – objeto da pesquisa – e seus componentes da atividade operacional de investimento e financiamento. Aborda os métodos de elaboração da demonstração do fluxo de caixa e demonstra a viabilidade da análise financeira com base na DFC. Foram calculados e interpretados os quocientes extraídos dos relatórios publicados pelas companhias Azul Linhas Aéreas, Avianca Brasil, Gol Linhas Aéreas e TAM Linhas Aéreas, disponíveis no site da Anac, para dois anos consecutivos; 2013 e 2014. Os índices são classificados em quatro categorias: 1ª quocientes de cobertura de caixa; 2ª quocientes de qualidade do resultado; 3ª quocientes de dispêndios de capital e 4ª retornos do fluxo de caixa, cuja finalidade varia a avaliação da liquidez do empreendimento até a determinação das taxas de retorno de caixa
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Koláčná, Veronika. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225008.
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This thesis assesses the financial situation of the company focused on the surface finishing. The research period is between the years 2009-2013. The thesis is divided into several parts. The first part discusses the theoretical methods and analyzes a company's rating. The second part is practical and uses the theoretical knowledge from the previous section. The last chapter is based on the results of analyzing and according to these results, this part proposes solutions which can lead to improvement of the company.
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Malacrida, Mara Jane Contrera. "A relevância do lucro líquido versus fluxo de caixa operacional para o mercado de ações brasileiro." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-27032009-121238/.
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Este trabalho avalia a relevância do fluxo de caixa operacional corrente, accruals e lucros correntes para predizerem o fluxo de caixa operacional futuro e estimarem o retorno das ações das companhias abertas brasileiras. A análise é realizada seguindo o modelo desenvolvido por Barth et al (2001), o qual se baseia no modelo de Dechow et al (1998) e no estudo realizado por Bartov et al (2001). A partir dos modelos teóricos são desenvolvidas 7 hipóteses para analisar a relevância das informações contábeis para o mercado de capitais brasileiro. A pesquisa empírica é desenvolvida a partir das Demonstrações de Fluxo de Caixa publicadas, voluntariamente e pelo método indireto, por companhias abertas com ações listadas na Bolsa de Valores de São Paulo (BOVESPA), no período de 2000 a 2007. As análises são realizadas utilizando dados em painel. As evidências empíricas indicam que o lucro corrente é mais relevante do que o próprio fluxo de caixa operacional corrente para predizer o fluxo de caixa operacional futuro (t+1); os accruals são relevantes para predizer o fluxo de caixa operacional futuro e adicionam capacidade preditiva ao lucro corrente, pois lucro corrente desagregado em fluxo de caixa operacional e seis componentes de accruals mostra-se ainda mais relevante do que o lucro corrente para estimar o fluxo de caixa operacional futuro (t+1). Contudo, as informações contábeis não se mostram significativas para predizer o fluxo de caixa operacional futuro para períodos além de um ano para as empresas brasileiras. Adicionalmente, os resultados indicam que o lucro corrente é mais relevante do que o fluxo de caixa operacional corrente para explicar o retorno corrente das ações e o fluxo de caixa operacional corrente é mais relevante do que o lucro corrente para explicar o retorno futuro das ações. Os accruals são relevantes para explicar os retornos, corrente e futuros das ações, evidenciando que o lucro corrente desagregado em fluxo de caixa operacional e seis componentes de accruals é mais relevante do que o lucro corrente e o fluxo de caixa operacional corrente para explicar os retornos corrente e futuros das ações, respectivamente. Os resultados ainda evidenciam que a relevância do lucro corrente e do fluxo de caixa operacional corrente é influenciada pelos accruals e que há reconhecimento assimétrico tanto para o lucro quanto para o fluxo de caixa operacional. Dessa maneira, os resultados evidenciam que a Demonstração do Fluxo de Caixa fornece informações relevantes adicionais àquelas fornecidas pelo lucro na predição dos fluxos de caixa operacionais futuros e na explicação do retorno das ações das empresas brasileiras, indicando que sua divulgação contribui para a redução dos níveis de assimetria informacional e para a melhoria do conteúdo informativo da contabilidade.This research evaluates the relevance of operating current cash flow, accruals and current profits to predict the future operating cash flow and estimate the return of shares from listed companies in Brazil. The analysis is performed according the model developed by Barth et al (2001), which is based on the model of Dechow et al (1998) and the study conducted by Bartov et al (2001). Seven hypothesis are developed from the theoretical models in order to analyze the relevance of accounting information to the Brazilian Capital Market. Empirical research is developed from the Cash Flow Statement, which is published voluntarily and by the indirect method, by listed companies with stock traded in the Bolsa de Valores de São Paulo (BOVESPA) in 2000 to 2007period. The analysis is performed using Panel Data. Empirical evidences indicate that the current profit is more relevant than the operating current cash flow to predict the future operating cash flow (t +1). Accruals are relevant to predict the future operating cash flow and add predictive capacity to the current profit, because current profit split in operating cash flow and six components of accruals is even more relevant than the current profit to estimate future operating cash flow (t +1). However, account information is not significant to predict the operating cash flow to future periods for Brazilian companies beyond a year. Additionally, results indicate that the current profit is more relevant than the operating current cash flow to explain the current stock return and operating current cash flow is more relevant than current profit to explain future stock returns. Accruals are relevant to explain the current and future stock returns, showing that the current profit split in operating cash flow and six components of accruals is more relevant than the current profit and operating current cash flow to explain the current and future stock returns, respectively. Also, results show that the relevance of current profit and operating current cash flow is influenced by accruals and that there is asymmetrical recognition both for profit and for operating cash flow. Thus, results suggest that Cash Flow Statement provides additional and relevant information to those provided by profit in the prediction of future operating cash flows and on the explanation of the stock returns of Brazilian companies, indicating that its disclosure helps to reduce the asymmetry of information level and to improve the informational content of Accounting.
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Mashalaba, T. L. "Cash flows analysis with reference to direct and indirect method and value - added reporting of industrial commpanies listed on the Johannesburg Stock Exchange." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51644.
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Thesis (MBA)--Stellenbosch University, 2000.The investing public seeks to have knowledge on the future and anticipated enterprise performance. The starting point for gathering such information is presented in the enterprise financial statements. Secondary data presented by the Business School of the University of Stellenbosch was used. The study focused on finding out the magnitude of reporting cash flows from operating activities using the indirect or direct methods. The study also checked the frequency of reporting value - added statements, and took a forecast view on what the reporting nature is expected to look like in the next financial year-end. The database used in the study included 655 listed and delisted industrial companies in the Johannesburg Stock Exchangeover the ten-year period starting from January 1990 through to December 1999. It is noted that the South African Institute of Chartered Accountants, as stated in Statement AC 118, encourages enterprises to report cash flows from operating activities using the direct method. This is because the direct method provides information which may be useful in estimating future cash flows and which is not available under the indirect method. The study noted the rate at which newly listed enterprises report their initial cash flow statements, and the rate at which enterprises listed before 1996 are changing from reporting using the indirect method to the direct method. The results showed that at present South African enterprises are reporting cash flows from operating activities at a higher rate that in other notable Western Countries subscribing to the doctrines of the International Accounting Standards Committee (IASC). The number of enterprises presenting value - added statements has shown an increase, though reporting value - added statements is not yet statutory. For the forecasting exercise part of the study, Brown's linear double exponential smoothing technique was applied.
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Tučková, Petra. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-254267.
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This diploma thesis deals with an evaluation of the financial situation of the company, which focuses on manufacturing rubber products and technical foams. Assessment period is between 2010 - 2014. In the theoretical part the basic indicators, concepts and methods of financial analysis, which are used in the practical part. The practical part contains basic information about the company and the calculations of financial indicators. Based on the evaluation of the financial situation of the company derived from the results of the financial analysis are presented possibilities proposals and recommendations, which should lead to improved management of the company.
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Hupková, Aneta. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222267.
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Master’s thesis deals with analysis of financial situation in company Autel – montáže. The thesis is focused on determination of strengths and weaknesses. Financial analysis is implemented on the basis of financial statements for the years 2004 – 2008. The master’s thesis includes proposals which lead to improvement of financial situation in company Autel – montáže.
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Schäfrová, Andrea. "Účetní závěrka z pohledu české legislativy a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11099.
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This work is focused on clarifying the concept of financial statements from the perspective of the Czech accounting regulation and International Financial Reporting Standards. The first part gives a description of the rules governing accounting and reporting in both concepts. Followed by the definition of the contents of financial statements, principles and procedures of drawing up financial statements in terms of Czech legislation and in accordance with IFRS. Other chapter deals with the analysis of the fundamental differences between these two concepts. The last part lists specific financial statements established pursuant to Czech legislation with the summary of the main differences compared to IFRS.
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Ježek, Ondřej. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223732.
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The thesis focuses on the financial situation in Stavona, spol. s r.o., a company specializing in the production and sales of plastic fillings. The financial situation is assessed through a set of financial analysis indicators. The main focus is placed on the application of certain methods of financial and strategic analysis, diagnostics of strong and weak aspects of the company’s financial economy and a proposal as to the solution of trouble spots in company finance and strategy management.
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Marková, Sabína. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-317091.
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The diploma thesis is focused on the draft corporate financial plan proposal. The first part of the thesis includes the theoretical background to financial plan issues. The second part consists of the presentation of the company and of its contemporary state´s and its business environment´s analysis. After that the financial plan for the years 2016- 2019 is proposed in optimistic and pesimistic variant, with its evaluation in the end.
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Čopková, Kristína. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417365.
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The master’s thesis is focused on the draft of a financial plan for a real company for four future periods. The first part of thesis is dealing with theoretical aspects, which are necessary to know for setting up a financial plan. This part is followed by a practical part, which includes presentation of the company, its contemporary state’s and its business environment’s analysis. In the end financial plan is proposed in two variants.
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Joppek, Ľubomír. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377402.
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The aim of Diploma theses is a draft of a corporate financial plan to the selected com-pany. The first part of the theses is focused on the theoretical basis of financial planing and preparation of the financial plan. In the next section is presented the company with the analysis of the current situation. Finally, a financial plan for the years 2017 - 2020 is being developed and evaluated.
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Štroblíková, Lada. "Návrh na zajištění finanční stability." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221536.
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This work process sphere of financial statements of selected company during the years 2003 – 2006. The theory financial analysis, its methods and tools, are discribed in the first part of this thesis. The financial analysis performed in analytic part of this thesis. Profitability ratios, asset management ratios, dept management ratios, liquidity ratios, Index IN and Altman index were used.. The work objektive of this master´s thesis is disclosure of problematic areas and proposal improvment of claim management.
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Staňková, Svatava. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222666.
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Master’s thesis evaluates financial situation of the company Smile, s. r. o. for the period of years 2005 and 2007 by selected indicators of financial analysis. It deals with determination of strengths and weaknesses, implementation financial analysis and analyzing ascertained problems. In the end of thesis includes proposals, which lead to improvement of financial situation in company Smile.
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Andršová, Eva. "Účetní závěrka v souladu s IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222547.
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The main goal of this diploma work is description of basic principles of International accounting Financial Reporting Standards. There are described the main differences between legilature of Czech republic and these standards. Practice part of the work demonstrates crucial diferences in lease.
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Bartuněk, Roman. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241519.
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The master's thesis deals about the draft of a corporate financial plan. First part of the thesis is focused on the theoretical basis of financial planning. Afterwards the company is introduced and analysis of contemporary state of company are performed. After that the financial plan for the years 2015 - 2017 is designed both in optimistic and pesimistic variant. Afterwards the proposed financial plan is evaluated.
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Strnadová, Martina. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383537.
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The master's thesis deals about the draft of a corporate financial plan. First part of the thesis focuses on the theoretical basis of financial planning. Second part focuses on introduction of selected company and business analysis at present. After the company's financial plan for the years 2017 - 2020 is proposed in optimistic and pessimistic version. The last part of the thesis is an evaluation of the company's financial plan.
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Žurek, Arne. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417366.
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This master thesis deals with the proposal of a company financial plan. In the first part are defined the theoretical principles of financial planning. The second part of the thesis focuses on the introduction of the selected company, which is followed by strategic and financial analysis of the current situation. Subsequently, the work compiles a financial plan for both optimistic and pessimistic option for the period 2019-2022. At the end of the work is made an overall evaluation of the company financial plan.
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Seema, Maitseo Josephine, and Kabo H. Modisane. "A value added statement versus cash value added statement : a South African experience." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51632.
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Thesis (MBA)--Stellenbosch University, 2000.ENGLISH ABSTRACT: The Value Added Statement does not provide any information that does not already exist in the income statement. It only arranges the information and adds a new item, salaries and wages, to highlight the value created by the company and how that value is distributed amongst stakeholders. This information would assist users in their evaluation of the economic performance of the organisation. The study set out to show the composition, calculation and the reconciliation of both Cash Value Added Statement (CVAS) and the Value Added Statement (VAS). A database has been created for the years 1990-1998 for all the companies that published the CVASNAS during that period. The differences between CVAS and VAS can be determined by: a) Non-cash items (excluding depreciation). b) Movements in non-cash components of working capital. c) Differences between an income statement and cash flow statement relative to : • Extra-ordinary items • Exceptional items • Abnormal items • Associated income • A few sundry items Individual reconciliation was performed per company per year for the period 1990 to 1998 to enable the balancing of the CVAS total (Total A) with the VAS total (Total B)- see the example on Figure 3.1 to Figure 3.3. Items in both eVAS and VAS were then expressed about the two totals (see the line, Total A) to arrive at the common size for both CVAS and VAS (Tables 1(a) and 1(bj). Descriptive statistics were performed in order to find out how much each item constitutes to the value added. Due to the large amount of data, the initial raw data was excluded from the study project and is only available in the databank.
AFRIKAANSE OPSOMMING: Die Toegevoegdewaardestaat verskaf geensins enige inligting wat nie reeds in die inkomstestaat verskyn nie. Die doel daarvan is slegs om inligting te rangskik en voeg nog 'n item by, nl. salarisse en lone. Die doel hiervan is om die waarde wat die maatskappy geskep het, uit te lig en ook hoe daardie bepaalde waarde onder belanghebbers verdeel word. Hierdie inligting kan gebruikers help by die evaluering van die ekonomiese prestasie van die betrokke organisasie. Die ondersoek dui die samestelling, berekening en die rekonsiliasie aan van beide die Kontant- Toegevoegdewaardestaat (KTWS) en die Toegevoegdewaardestaat (TWS). 'n Databasis is saamgestel vir die tydperk 1990 - 1998 vir alle maatskappye wat gedurende hierdie tyd KTWS/TWS gepubliseer het. Die verskille tussen KTWS en TWS word bepaal deur: a) Nie-kontant items (uitsluitend waardevermindering). b) Die bewegings in die nie-kontant komponente van bedryfskapitaal. Die verskille tussen 'n inkomstestaat en kontantvloeistaat met betrekking tot: • Buitengewone items • Besondere items • Abnormale items • Geassosieerde inkomste • Enkele diverse items Individuele rekonsiliasies is uitgevoer per maatskappy per jaar vir die tydperk 1990 - 1998 vir die balansering van die KTWS se totaal (Totaal A) met die TWS se totaal (Totaal B) - kyk na die voorbeeld in Figuur 3.1 tot Figuur 3.3. Items in beide KTWS en TWS is dan uitgedruk ten opsigte van die twee totale (kyk na die lyn, Totaal A) om by die gemeenskaplike grootte vir beide KTWS en TWS (Tabelle l(a) en l(b)) uit te kom. Beskrywende statistiek is gebruik om vas te stel hoeveel elke item bydra tot die toegevoegde waarde. Weens die geweldige hoeveelheid data/inligting, is die aanvanklike rou-data van die ondersoek uitgesluit. Dit is slegs beskikbaar in die databank.
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Gabrhelíková, Zdeňka. "Transformace IFRS do českých účetních standardů - některé problémy aplikované do podmínek vybrané fi." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221397.
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Diploma work inquires processing of financial statements according International Financial Reporting Standards IFRS and also according current legal adaptation of financial statements in Czech Republic. The work reveals crucial differences in financial reporting of concrete Small Enterprises Company. It demonstrates the influence of financial reporting on income. The work points out necessity of harmonization of national accounting standards with IFRS.
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Křivánková, Romana. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221408.
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This thesis asses the financial health of the company Tesco stores, a.s., in the years 2002 to 2006 at the basis of sesected methods of the financial anlaysis. It comprieses proposals of possible solutions of identified problems which should result in the improvement of financial situation of the firm in future years.
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Jaššáková, Tereza. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223852.
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The Master´s thesis focuses on the financial situation evaluation of the particular company, specifically in the period of years from 2006 to 2011, supported by the selected financial analysis indicators. It deals with an analysis of the firm and problems it faces to. Moreover, it brings a number of possible suggestions, which could improve the financial stability of the company in next years.
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Brymová, Nikola. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383534.
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This master´s thesis focuses on completing drat of financial plan of the company for years 2017-2020. The first chapter contains theoretical knowledge of financial planning. After there is an introduction of company, complete strategic and financial analysis for years 2012-2016. The crucial part of this thesis creates the draft of financial planning in two two versions. In the end there is an evaluation of them.
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Kwok, Helen. "The role of financial statements in the lending decision : a protocol analysis /." Hong Kong : University of Hong Kong, 1999. http://sunzi.lib.hku.hk/hkuto/record.jsp?B20263387.
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Valihrachová, Lea. "Finanční analýza vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223928.
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At the time of the ongoing global economic crisis, successful management of the company depends on the ability and experience of management and quality of information on which decisions are made. Financial analysis provides a number of methods that allows evaluate the situation in which a company is in order to provide the basis for effective business management. The result is a healthy company with a positive outlook for the future.
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Kotková, Marie. "Vykazování peněžních toků organizačních složek státu v České republice." Doctoral thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-161977.
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This thesis is focused on the public sector and deals with one of the new financial statements presented by state organizational units, the cash flow statement, which these state organizational units prepared for the first time for the financial year 2011. The main objective of the thesis is to analyze in detail the quality of these cash flow statements prepared by individual administrators of the state budget chapters and passed for the first time to the Central system of state accounting information. The thesis also presents an evaluation of the quality of the Czech legislative regulation of the cash flows statement in relation to state organizational units and it compares the legislative regulation in the period between 2011 and 2012. An integral part of the thesis is creating theoretical models suitable for the preparation of the cash flow statement. The first model is based on the relationship among particular items of the accounting and financial statements and the second model is based on the transformed data from the statement for evaluation of the state budget implementation.
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Kudličková, Barbora. "Analýza vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223223.
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This thesis analyzes the selected companies. I am going to use in my work analysis dealing with both external and internal business environment, branch environment and also the assessment of the situation in the company for the last three financial years. Individual analysis will be closely specified in the work and deployed in the real company environment . Based on established facts, the ompany will be recommended possible solutions to improve the current situation.
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Gonçalves, Aguinaldo Aparecido. "Estudo da relação da Demonstração do Fluxo de Caixa (DFC) com o estágio do ciclo de vida das organizações nas instituições de ensino com capital aberto listadas na BM&F/Bovespa." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/1568.
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Previous issue date: 2013-12-20This work aims to study the relationship between Statement of Cash Flows (SCF) and the life cycle of organizations chart in Educational Institutions listed publicly traded on the BM & FBovespa. Initially we seek to demonstrate the importance of these institutions in the economy and their representation in the teaching of Brazil, since although they are few who participate in this market are extremely significant, given its scope and number of students. Furthermore, the authors discuss briefly the history of the entry of such institutions in the Brazilian market. Then many of Organizational Life Cycle in the literature are presented. The study shows that, although they are named differently, they all, in essence, show that the evolutionary process models have similar characteristics, however, emphasis was placed on models that emphasize the use of SCF in setting the stage lifecycle. In this sense, the work was to support the work of research Borinelli (1998), who studied the relationship lifecycle of small businesses through its financial statements, but have not used the SCF in their analysis, dealing with companies not required of preparation and publication. The study used quantitative research methodology of secondary data. Statements of Cash Flow, the financial statements and management reports of the institutions of education participating in this research, focusing mainly on the SCF were surveyed. The results demonstrated that it was possible to establish a relationship through the use of SCF in determining the stage of the life cycle
Esse trabalho tem como objetivo estudar a relação da Demonstração do Fluxo de Caixa (DFC) com o gráfico do Ciclo de Vida das instituições de ensino com capital aberto listadas na BM&FBovespa. Discute-se sucintamente a história da entrada dessas Instituições no mercado acionário brasileiro. Em seguida, são apresentados os diversos modelos de Ciclo de Vida Organizacional encontrados na literatura. O trabalho evidencia que, mesmo sendo denominados de forma diferenciada, todos, em sua essência, demonstram que os modelos de processo evolutivo têm características semelhantes. Neste estudo, a ênfase foi atribuída aos modelos que enfatizam a utilização da DFC na definição do estágio do ciclo de vida. Inicialmente a pesquisa teve por objetivo demonstrar se seria possível fazer uma análise combinada entre a DFC e o Ciclo de Vida das Organizações. Num segundo momento, o foco foi pesquisar a relação entre a DFC e o Ciclo de Vida das Organizações nas instituições de ensino superior listadas na BM&FBovespa. Nesse sentido, a pesquisa teve como suporte as obras de Borinelli (1998) e os trabalhos de Stickney e Weil (2001), Alves e Marques (2007), Málaga (2009) e Mueller et al. (2013). O estudo utilizou como metodologia a análise quantitativa de dados secundários. Foram avaliadas as demonstrações financeiras e os relatórios da administração das instituições de ensino participantes dessa pesquisa com ênfase na Demonstração de Fluxo de Caixa (DFC). Os resultados demonstraram que foi possível fazer análises com base na DFC para identificar relações com os estágios do Ciclo de Vida das Organizações, mas não foi possível estabelecer essa relação com todas as instituições de ensino listadas na BM&FBovespa
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Štercl, Tomáš. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223725.
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This thesis focuses on the comprehensive financial evaluation of construction companies from 2006 to 2010 using the methods of financial analysis. The basis of this work is to evaluate and propose recommendations to improve their financial situation.
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Březinová, Nikola. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417370.
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This master´s thesis is focused on the proposal of a financial plan for the company Control Techniques Brno, s.r.o. The thesis is divided into two parts – theoretical and practical. The first part describes the theoretical background. The second part provides basic information about the company. In order to compile the financial plan, this thesis consist of a strategic and financial analysis for years 2014 – 2018. The financial plan for the period 2019 – 2022 will be completed in two variants – optimistics and pessimistics. The final part of this thesis includes evaluation and feedback of financial plan.
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Seidenglanzová, Monika. "Využití finanční analýzy v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223528.
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The master thesis discusses implementation of financial analysis of company OSEVA UNI, a. s. The aim of the submitted thesis is detection causes of financial standing of the company and according to gained knowledge, appropriate improving arrangements, which improve a financial position of company.
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Mottaghi, Aliasghar. "Accrual accounting, cash accounting and the estimation of future cash flows." Thesis, University of Sussex, 2011. http://sro.sussex.ac.uk/id/eprint/7075/.
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This study investigates the predictive ability of current and past cash flows with respect to the estimation of future cash flow, and compares this predictive ability with that of current and past earnings. Future cash flow is estimated in this study on the basis of a model hierarchy that initially incorporates aggregated predictors and then their disaggregated components, with the objective of improving on conventional research design with respect to the problematic issues surrounding missing values in source databases, extreme values in the sampled data and variability in fiscal year length. In determining whether the disaggregation of earnings into cash flow, accruals and their components adds to the predictive ability of cash flow, the present thesis also documents out-of-sample accuracy tests for the UK based on initial in-sample estimations, with accruals being computed using both the information in the Statement of Cash Flows and the information that may be derived from Balance Sheet changes. Using the information in the Statement of Cash Flows, the results of the in-sample estimation indicate that, whilst there is no notable difference between the ability of cash flow and aggregate earnings to predict future cash flow, the disaggregation of earnings into cash flow and accruals improves the prediction. The out-of-sample accuracy tests confirm the standard result that this disaggregated earnings model is a better predictor of future cash flow. In contrast, this thesis shows that, when using information in the Balance Sheet, by way of changes from one period to the next, the results of both the in-sample estimation and the out-of-sample accuracy tests show that disaggregated earnings is unable to outperform aggregate earnings in predicting future cash flow. Nevertheless, when the total accrual is further disaggregated into its deferral and accrual components, in-sample estimation reveals additional improvement in predictive ability, using each of the two sources of information to compute total accruals (the Statement of Cash Flows and Balance Sheet changes), although this is less evident with the out-of-sample tests. Whilst further analysis indicates that disaggregation is more informative when the firm size is large, the magnitude of accruals is low and the firm reports a positive CFO and EBIT, the thesis shows that the ability of the estimation models to predict future cash flow differs across industries in the UK, and that the findings are generally sensitive to the effect of database choice, the fiscal year length, and the identification and treatment of unrecorded data.
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郭漪玲 and Helen Kwok. "The role of financial statements in the lending decision: a protocol analysis." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1999. http://hub.hku.hk/bib/B31238713.
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Pech, Jan. "Posouzení finanční výkonnosti podniku pomocí analýzy časových řad." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241403.
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Abstract Master’s thesis about „Assessing of the financial situation of a company using time series” focuses on a detailed assessment of the economic situation of the state-owned enterprise DIAMO between years 2005–2014. The theoretical part describes methods and indicators of strategic, financial and statistical analyses, which are in the next chapter sequentially applied on the analysed company. The content of the final chapter introduce proposals of elimination of the risk areas of the state-owned enterprise, while the greatest emphasis will be applied on the issue of rising shares of receivables and liabilities to total assets and ensuring positive economic result in corporate profit. The main object of this master’s thesis is assessing financial efficiency of state-owned enterprise DIAMO, afterward identifying risk areas and introducing possible precautions, which will lead to overall greater economic health of the enterprise itself.
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Tomečková, Marie. "Využití finanční analýzy v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222807.
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This thesis deals with the evaluation of the financial situation of the PNEU PLUS s.r.o. company in years 2006 - 2009. Through use of selected methods and indicators, a financial analysis has been carried out, and on its basis concrete measures have been proposed to improve the current financial situation.
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Sedláčková, Andrea. "Tvorba modelu finančního řízení subdodávek v rámci stavební zakázky s vlivem na hospodaření stavebního podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2015. http://www.nusl.cz/ntk/nusl-227434.
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This thesis deals with the issue of subcontracting model of financial management and its impact on the economy of the construction enterprise. The aim of this work is to set up management of the building contract from the financial management of subcontracts with influence on the overall management of construction enterprise. The output of this work is a model that will point to the financial management of construction contracts regard to the management of construction enterprise.
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Clubb, Colin David Berryhill. "The information content of accounting earnings, funds flows and cash flows." Thesis, Imperial College London, 1993. http://hdl.handle.net/10044/1/7456.
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Al-Attar, Ali Mohammad. "UK corporate data and future cash flows." Thesis, University of Newcastle Upon Tyne, 2003. http://hdl.handle.net/10443/402.
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This study examines the ability of current accounting data to explain future cash flows for UK firms, as disclosed under FRS I (1991, revised 1996). Rather than examining price data - from which cash flow implications have to be inferred -a more direct approach used in several recent US studies is adopted, in which actual future cash flow data are examined. Specifically, the methodology is a development of the OLS regression framework employed by Barth, et al. (2001). In the first stage of this study, a replication of their main OLS analysis is provided, and then extended to deal with fixed effects and time trends in the levels of cash flow data. The results show that (i) aggregate accruals have incremental information content beyond that already existing in aggregate earnings; (ii) the main components of aggregate accruals (depreciation and changes in accounts payable, accounts receivable, inventory) have incremental information content beyond that already existing in either earnings or aggregate accruals; and (iii) cash flows alone outperform earnings alone in explaining the variation in future cash flows. Furthermore, accruals (either aggregate or the individual components of accruals) have incremental information content beyond that already existing in cash flows. This evidence supports FRS I's assertion that accruals data should be used in conjunction with cash flow data in predicting future cash flows. The research design is then developed to examine the effect of firm characteristics on the association of earnings, cash flows and accruals with future cash flows. The results show that the decomposition of earnings into cash flows and accruals is more relevant and more value useful when: (i) the length of the operating cycle is short; (ii) the performance level is not extreme; (iii) the magnitude of total accruals is high; and (iii) the probability of default risk is high. The results also reveal that earnings outperform cash flows in explaining the variation in future cash flows when: (i) the magnitude of total accruals is low, and (ii) the probability of default risk is low.
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Blažková, Jana. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224242.
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Diploma's thesis deals with problems of the financial planning business. The theoretical part of the thesis focuses on the theoretical foundations of financial planning. The second part of the thesis analyses contemporary state of the company. Subsequently is drew up the financial plan for the years 2012-2014. The conclusion includes the evaluation of the compiled financial plans.