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Artykuły w czasopismach na temat „Cash flows from operations”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 25 lipca 2025

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1

Lightstone, Karen, Karrilyn Wilcox, and Louis Beaubien. "Misclassifying cash flows from operations: intentional or not?" International Journal of Accounting and Information Management 22, no. 1 (2014): 18–32. http://dx.doi.org/10.1108/ijaim-07-2012-0039.

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Purpose – The purpose of this paper is to investigate the accuracy and informational quality of the cash from operations section of the cash flow statement. Design/methodology/approach – This paper empirically tested the accuracy of the cash from operations reported by Canadian non-financial companies. The authors studied 262 companies at three different time periods providing 786 firm observations. For each observation, the balance sheet was used to confirm the figures reported in the statement of cash flows. In addition, the authors investigated management's disclosure of the particular work

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2

Burke, Qing L., and Matthew M. Wieland. "Value relevance of banks' cash flows from operations." Advances in Accounting 39 (December 2017): 60–78. http://dx.doi.org/10.1016/j.adiac.2017.08.002.

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Irawan, Sheila, and Yie Ke Feliana. "KEMAMPUAN LABA UNTUK MEMBERIKAN INFORMASI LABA PERIODE MENDATANG DAN ARUS KAS OPERASI PERIODE MENDATANG SELAMA PERIODE KONVERGENSI IFRS DI INDONESIA." CALYPTRA 5, no. 2 (2017): 196. http://dx.doi.org/10.24123/jimus.v5i2.3088.

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Abstrak - Penelitian ini bertujuan untuk melihat dampak adopsi IFRS secara bertahap khususnya dalam kemampuan earnings periode ini untuk memberikan informasi future earnings dan future cash flows from operations selama periode konvergensi IFRS di Indonesia dengan membandingkan kemampuan earnings untuk memprediksi future earnings dan future cash flows from operations tiap periode. Penelitian ini menggunakan pendekatan secara kuantitatif dengan badan usaha yang terdaftar di BEI selama periode 2010-2013 sebagai objek penelitian. Jumlah sampel yang digunakan pada penelitian ini adalah 420 badan us

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4

Mostafa, Wael. "The incremental value relevance of cash flows and earnings affected by their extremity." Management Research Review 39, no. 7 (2016): 742–67. http://dx.doi.org/10.1108/mrr-03-2015-0069.

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Purpose In contrast to earlier studies, the most recent studies on the incremental value relevance of earnings and cash flows from operations find that both earnings and cash flows have incremental value relevance beyond each other. An interesting question that follows is whether these findings hold after controlling the extremity of earnings and cash flows. This study, therefore, aims to examine the incremental value relevance of earnings and cash flows in the following four cases: moderate earnings and moderate cash flows, moderate earnings and extreme cash flows, extreme earnings and modera

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5

Farshadfar, Shadi. "The usefulness of operating cash flow information: Does format matter?" Corporate Ownership and Control 10, no. 1 (2012): 44–52. http://dx.doi.org/10.22495/cocv10i1art4.

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This study investigates whether the direct method of presenting cash flows from operations is superior to the indirect method in its ability to forecast future cash flows. It also considers the effect of industry characteristics on the relative usefulness of direct and indirect methods of cash flow presentation. The study, which uses a sample of Australian firms, finds that both the direct and indirect methods improve the forecast of future cash flows. However, the indirect method of reporting cash flows from operations is more relevant than the direct method in predicting future cash flows. E

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6

Mostafa, Wael. "The relative information content of cash flows and earnings affected by their extremity." Managerial Finance 40, no. 7 (2014): 646–61. http://dx.doi.org/10.1108/mf-06-2013-0128.

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Purpose – Many studies examine the relative information content of earnings and cash flows from operations. Most studies find that earnings have higher information content than cash flows. An interesting question that follows is whether these findings hold after controlling the extremity of earnings and cash flows. The purpose of this paper is to examine the relative information content of earnings and cash flows in the following four different cases: first, moderate earnings vs moderate cash flows, second, extreme earnings vs moderate cash flows, third, moderate earnings vs extreme cash flows

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7

Kim, Jeong-Jae. "Changing Relationship Between Accruals and Cash Flows from Operations." Korean Data Analysis Society 19, no. 5 (2017): 2651–62. http://dx.doi.org/10.37727/jkdas.2017.19.5.2651.

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Musembi, Damaris Mutindi, and Fred Sporta. "Effect of Investments on Cash flow of Manufacturing Firms Listed at the Nairobi Securities Exchange." International Journal of Finance Research 4, no. 1 (2023): 25–46. http://dx.doi.org/10.47747/ijfr.v4i1.1071.

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The researcher in this study sought to establish the factors that affect cash flow in manufacturing firms in Kenya. The study was guided by the following specific objectives,to establish how investments affect cash flow in manufacturing firms listed in the Nairobi stock exchange, to find out how inventory controls affect cash flow in manufacturing firms listed in the Nairobi stock exchange, to determine how profitability affect cash flow in manufacturing firms listed in the Nairobi stock exchange. The researcher used descriptive research design to describe the factors affecting cash flow in ma

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9

Farshadfar, Shadi, and Reza Monem. "Discretionary accruals and the predictive ability of earnings in the forecast of future cash flows: Evidence from Australia." Corporate Ownership and Control 9, no. 1 (2011): 597–608. http://dx.doi.org/10.22495/cocv9i1c6art3.

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We examine whether discretionary and non-discretionary accruals improve the predictive ability of earnings for forecasting future cash flows in an Australian context. Using both within-sample and out-of-sample forecasting tests; we demonstrate that discretionary accruals improve the predictive ability of earnings in the forecast of future cash flows. Further, discretionary and non-discretionary accruals and direct method cash flow components together are more useful than (i) aggregate earnings, (ii) aggregate cash flow from operations and total accruals, and (iii) aggregate cash flow from oper

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10

Trent, William A. "Do Core and Non-Core Cash Flows from Operations Persist Differentially in Predicting Future Cash Flows?" CFA Digest 38, no. 4 (2008): 39–40. http://dx.doi.org/10.2469/dig.v38.n4.2.

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Cheng, C. S. Agnes, and Dana Hollie. "Do core and non-core cash flows from operations persist differentially in predicting future cash flows?" Review of Quantitative Finance and Accounting 31, no. 1 (2007): 29–53. http://dx.doi.org/10.1007/s11156-007-0062-7.

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MD ARIS, NAZARIA, RAZMAN ANUAR, Ivan Trofimov, and Nurhidayah Sokat. "The Effect of Cash Flows on Firm’s Profitability of Construction Sector in Malaysia." UNIMAS Review of Accounting and Finance 2, no. 1 (2019): 31–39. http://dx.doi.org/10.33736/uraf.1984.2019.

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This research investigates the effect of cash flows towards firm’s profitability using the data collected and analysed from listed firms in construction sector on Bursa Malaysia. The sample comprises of 98 firms and the data is for 6 years throughout January 2009 to December 2015. For the purpose of this analysis, a discriminatory panel regression and Pearson correlation are used to test the hypotheses. This research uses cash flow from operations (CFO), cash flow from investments (CFI), and cash flow from financing (CFF) activities as independent variables to measure cash flows. In order to m

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13

,, Meythi. "PENGARUH ARUS KAS OPERASI TERHADAP PERUBAHAN DIVIDEN DENGAN AKRUAL SEBAGAI VARIABEL MODERATING." Media Riset Akuntansi, Auditing dan Informasi 8, no. 3 (2008): 258. http://dx.doi.org/10.25105/mraai.v8i3.983.

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<p class="Style2">This research is aimed to examine and find out empirical evidence of the influence cash flows from operations on dividend changes with accrual as the moderating variable. The contributions of this study are twofold. First, suggesting the investors to use cash flows from operations when the predict dividend yield or dividend changes. Second, enriching literature on financial field.The hypothesis was tested by multiple regressions analysis for 30 firm on Indonesian Stocks Exchange (IDX) for period 1999 until 2005 with 95% confidence interval. The data are collected using

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14

Mulenga, Mwila Joseph. "The Relative Ability of Earnings and Cash Flow from Operations in Predicting Future Cash Flows: Evidence from India." International Journal of Accounting and Financial Reporting 5, no. 2 (2015): 178. http://dx.doi.org/10.5296/ijafr.v5i2.8468.

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The current study examines ability of earnings and cash flow from operations in predicting future cash flow from operations of Indian companies listed in Bombay stock exchange from 2002 to 2014. The study used cash flow from operations directly reported in the cash flow statement. For the purpose of estimating regression models, Ordinary least square approach used and in measuring the predictive power of each models in forecasting future cash flow adjusted R-squared used as forecasting measure. The findings of this study reported cash flow from operations to have more power in than earnings in

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15

Lee, Lian Fen. "Incentives to Inflate Reported Cash from Operations Using Classification and Timing." Accounting Review 87, no. 1 (2011): 1–33. http://dx.doi.org/10.2308/accr-10156.

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ABSTRACT This study examines when firms inflate reported cash from operations in the statement of cash flows (CFO) and the mechanisms through which firms manage CFO. CFO management is distinct from earnings management. Unlike the manipulation of accruals, firms cannot manage CFO with biased estimates, but must resort to classification and timing. I identify four firm characteristics associated with incentives to inflate reported CFO: (1) financial distress, (2) a long-term credit rating near the investment/non-investment grade cutoff, (3) the existence of analyst cash flow forecasts, and (4) h

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16

Hales, Jeffrey, and Steven F. Orpurt. "A Review of Academic Research on the Reporting of Cash Flows from Operations." Accounting Horizons 27, no. 3 (2013): 539–78. http://dx.doi.org/10.2308/acch-50498.

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SYNOPSIS:We provide a comprehensive review of academic research related to direct method cash flow presentation. While many financial statement users have stated a preference for the direct method, few accounting standard setters around the world have required it and, given a choice, most entities present operating cash flows using the indirect method. Our review indicates that academic research has generally found direct method cash flow information to be decision useful. Also, research finds that direct method information is reflected in stock prices indicating that users appear to utilize t

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17

Ijeoma, Ngozi Blessing. "Relationship Between Earnings and Cash Flow in Estimating Cash Flows: Evidence from Listed Nigerian Banks." Journal of Research in Business, Economics and Management 6, no. 1 (2016): 811–21. https://doi.org/10.5281/zenodo.3965437.

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This study examines the relationship between earnings and cash flow in estimating future cash flows of firms in Nigeria. The source of data collection is secondary data source which comprises of twenty-one (21) commercial banks listed on the Nigerian Stock Exchange for the period of 2004-2013. The Ordinary Least Square technique was used in testing the hypothesis. The result of the analysis found a positive and significant relationship among future cash flows, past earnings, traditional measure of cash flows and current working capital of the observed firms.   It was found that the o

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18

Janjani, Reza. "Comparing US-GAAP and Iran-GAAP operating cash flows to predict future cash flows." Journal of Financial Reporting and Accounting 13, no. 1 (2015): 39–65. http://dx.doi.org/10.1108/jfra-06-2013-0047.

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Purpose – The main objective of this paper is to compare the ability of US-generally accepted accounting principles (GAAP) operating cash flows versus Iran-GAAP operating cash flows in predicting future cash flows. Design/methodology/approach – The sample comprises 240 firms (1,200 firm-years) during the period from 2004 to 2008 for which operating cash flows and other variables are available. Cross-sectional and panel data regression models are used in testing the hypotheses. Findings – This study finds that operating cash flows based on Iran-GAAP are no more effective in predicting future ca

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19

Noor-Ud-Din, Ahmed, Burhan Rasheed, Zohair Farooq Malik, Syed Taha Fraz Haider Kazmi, and Amer Shakeel. "Cash Flows or Profitability Measures: Which are Better Stock Return Predictors?" Audit and Accounting Review 1, no. 1 (2021): 1–11. http://dx.doi.org/10.32350/aar.11.01.

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In this article, we examine the relative ability of cash flows and profitability measures to predict stock returns; whereas, the primary objective of this study is to identify which among the aforementioned predictors have a better stock prediction ability. For this purpose, we used five-year data (from 2014 to 2018) of 50 non-financial firms listed on the Pakistan Stock Exchange. We used cash flow from operations and cash flow after financing activities as cash flow measures and gross profit, operating profit, and earnings per share as profitability measures. The technique of panel regression

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20

Alsharif, Bader M., Talal M. Bataineh, and Khaled M. Abo Aliqah. "Cash Flows and Earnings for Share in Islamic Banks: Jordanian Evidence." International Journal of Business and Management 15, no. 12 (2020): 15. http://dx.doi.org/10.5539/ijbm.v15n12p15.

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This study provides evidence on the effect of cash flows extracted from operating, investing, and financing activities attributed to the net profit, total assets or liabilities on the return per share for Jordan Islamic Bank, International Islamic Arab Bank, and Al-Rajhi Islamic Bank. The methodology is based on panel regression analyses of annual report data for Jordan listed Islamic Banks for the year from 2005 to 2019. The return on a stock plays an important role in investing and financing operations. Thus, the cash flows are weak in the short term and quickly increase in the long run. Res

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21

Степаненко, О.І., та А.С. Туровська. "Аналіз руху грошових потоків підприємства, їх вплив на господарську діяльність". Інфраструктура ринку, № 74 (7 червня 2023): 148–55. https://doi.org/10.32782/infrastruct74-27.

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In order to get out of the crisis, rebuild the economy and its further development, it is necessary to increase the level of investment of domestic enterprises. Investment cash flows, which are associated with investment in the material and technical base of the enterprise, its personnel, in the implementation of social projects, will ensure economic recovery and growth. It has been studied that the cash flows of the business entity occupy a key place in the management system, and their optimization should be aimed at increasing the efficiency of resource use and the development of the enterpr

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Cindori, Sonja, and Jelena Slović. "Identifying Money Laundering in Business Operations as a Factor for Estimating Risk." INTERNATIONAL JOURNAL OF INNOVATION AND ECONOMIC DEVELOPMENT 3, no. 3 (2017): 7–16. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.33.2001.

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Money laundering and terrorist financing can be performed in many ways, regular business operations being among them. Business activities go through a large number of business changes, which offers numerous options for money or assets to enter the company via seemingly legal business transactions, enabling money or assets to remain in regular business flows once money laundering is completed. On the other hand, the opposite scenario, in which there is interest in money to be transferred from regular flows to alternative flows, including terrorism financing, is also common. This paper will disc

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Jang, Geun Bae, and Weon-Jae Kim. "Effects Of Key Financial Indicators On Earnings Management In Korea’s Ready Mixed Concrete Industry." Journal of Applied Business Research (JABR) 33, no. 2 (2017): 329–42. http://dx.doi.org/10.19030/jabr.v33i2.9905.

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Earnings management is the practice of deriving certain benefits by intervening in external financial reporting or misleading certain stakeholders through adjustments to accruals without cash flow involvement or with affecting cash flows through real activities. Using the models of Kothari et al. (2005) and Cohen et al. (2008) for accrual-based earnings management (AEM) and real activities earnings management (REM), respectively, we examined whether relationships exist between key financial indicators, such as cash flows from operations, operating income, and debt dependency level, and AEM and

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Ferry, Ferry, and Erny Ekawati. "PENGARUH INFORMASI LABA AKUNTANSI, ALIRAN KAS DAN KOMPONEN ALIRAN KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI INDONESIA." Jurnal Riset Akuntansi dan Keuangan 1, no. 2 (2005): 79. http://dx.doi.org/10.21460/jrak.2005.12.114.

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Brfoo 1994, the one way measurcd pdormance of go public compa4y is earning afier tu, but on September 7, 1994 the Indonesian Institute olAccountants (IAI) published the statement of financial Accounting Standard (PSAK) No.2, "statement of Cash Flows" requires companiesto pubtish the statewent of cash flows beginning from January I, tggs. So investors had two kinds measurement of performance go public companies.The objective of study is to aplain the influence of informationcontent of accounting income, total cash Jlows, and components of cash flow with stock price in lidonesian manufacuring fi

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Srikintan, Srikintan, and Mia Angelina Setiawan. "Kemampuan Laba dan Arus Kas Operasi dalam Memprediksi Arus Kas Masa Depan pada Perusahaan BUMN yang terdaftar di BEI Tahun 2016 - 2020." JURNAL EKSPLORASI AKUNTANSI 4, no. 4 (2022): 726–37. http://dx.doi.org/10.24036/jea.v4i4.557.

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The current study aims to to achieve empirical evidence concerning the potential of net profits and cash flow operations to predict future cash flows and which ability to be taken into consideration superior in predicting future cash flows. The population are the indexed company of country -Owned organisations at the IDX in 2016 – 2020. The sampling method used the purposive sampling that produced 85 for a 5-year observation. Analysis was based on, secondary data types obtained from the legitimate website of IDX. The analysis that produced used multiple linear regression analysis. The results

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26

Vent, Glenn A., and Anthony F. Cocco. "Teaching the Cash Flows from Operations Section of the Statement of Cash Flows under the Indirect Method: A Conceptual Framework." Journal of Education for Business 71, no. 6 (1996): 344–47. http://dx.doi.org/10.1080/08832323.1996.10116810.

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Cheng, C. S. Agnes, Chao-Shin Liu, and Thomas F. Schaefer. "Earnings Permanence and the Incremental Information Content of Cash Flows from Operations." Journal of Accounting Research 34, no. 1 (1996): 173. http://dx.doi.org/10.2307/2491338.

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Ali, Mazurina Mohd, Kamalia Mohamed Ali, Ammar Daher Bashatweh, and Suhaily Hasnan. "Historical Earnings, Accrual Accounting, and Future Cash Flows: A Malaysian Perspective." Economics and Finance Letters 9, no. 2 (2022): 125–38. http://dx.doi.org/10.18488/29.v9i2.3056.

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This study investigates the influence of historical earnings and historical accrual accounting on projecting future cash flows. The sample consisted of 159 construction, energy, and property development companies from the main capital market of Malaysia. The compiled data of these companies spanned from 2015 to 2019 and was collected from the financial statements of the companies, including operating cash flows and earnings. The profit or loss statement and cash flow statement were used for calculating historic accrual accounting. Earnings, cash flow, and accrual accounting models were used as

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Mulenga, Mwila Joseph, and Meena Bhatia. "The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow." Accounting and Finance Research 6, no. 2 (2017): 59. http://dx.doi.org/10.5430/afr.v6n2p59.

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AbstractResearch on the relative ability of accounting information aims in examining the ability of accounting information to predict future cash flow and earnings, based on the assertion given by Financial Accounting Standard Board (FASB) which states that the earnings and its components have a better predictive power than cash flow itself (FASB,1978 para 44). Many studies have been conducted by various researchers but only few of these studies succeed to match with this assertion. This study aims to provide review on the study related to ability of earnings, cash flows from operations and ac

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30

Mostafa, Wael. "The value relevance of earnings, cash flows and book values in Egypt." Management Research Review 39, no. 12 (2016): 1752–78. http://dx.doi.org/10.1108/mrr-02-2016-0031.

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Purpose Motivated by the lack of research on the value relevance of accounting information in the emerging markets of Middle Eastern countries, and the unique institutional and accounting setting in Egypt, this paper aims to investigate the relation between capital market and accounting information in the emerging market of Egypt. Specifically, based on Egyptian data, this study examines the value relevance of earnings, cash flows from operations and book values. Design/methodology/approach To examine the value relevance of the above accounting measures, this study uses statistical association

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31

Qiu, Yaning. "Leverage, liquidity, cash flows and company performance of Chinese listed logistics companies during COVID-19 based on multiple linear regression model and data mining." Advances in Economics and Management Research 5, no. 1 (2023): 122. http://dx.doi.org/10.56028/aemr.5.1.122.2023.

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Due to the control policies, company performance is highly affected by the COVID-19 pandemic. This paper aims to examine the impact of leverage, liquidity and cash flows from operations towards company performance of Chinese logistics companies during the COVID-19 crisis. The data are collected from listed logistics companies during 2020-2021, and multiple regression analysis is carried out. Company performance is measured through return on assets and return on equity. The results show that liquidity and cash flows from operations have a positive impact on company performance, while leverage n

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Lian, Chen, and Yueran Ma. "Anatomy of Corporate Borrowing Constraints*." Quarterly Journal of Economics 136, no. 1 (2020): 229–91. http://dx.doi.org/10.1093/qje/qjaa030.

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Abstract Macro-finance analyses commonly link firms’ borrowing constraints to the liquidation value of physical assets. For U.S. nonfinancial firms, we show that 20% of debt by value is based on such assets (asset-based lending in creditor parlance), whereas 80% is based predominantly on cash flows from firms’ operations (cash flow–based lending). A standard borrowing constraint restricts total debt as a function of cash flows measured using operating earnings (earnings-based borrowing constraints). These features shape firm outcomes on the margin: first, cash flows in the form of operating ea

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Ali, Ashiq. "The Incremental Information Content of Earnings, Working Capital from Operations, and Cash Flows." Journal of Accounting Research 32, no. 1 (1994): 61. http://dx.doi.org/10.2307/2491387.

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Billings, Bruce K., and Richard M. Morton. "The Relation Between SFAS No. 95 Cash Flows From Operations and Credit Risk." Journal of Business Finance Accounting 29, no. 5&6 (2002): 787–805. http://dx.doi.org/10.1111/1468-5957.00450.

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Алиева, Н. М. "Cash flows of a budget institution." Экономика и предпринимательство, no. 2(115) (May 6, 2020): 1130–34. http://dx.doi.org/10.34925/eip.2020.115.2.228.

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В статье рассматриваются основные составляющие отчета о движении денежных средств бюджетного учреждения. Приведена характеристика денежных потоков от текущих, инвестиционных и финансовых операций. Автором дана сравнительная характеристика основных положений ФСБУ №278н и МСФО 7. Сделан вывод, о том, что кардинальных отличий не наблюдается. Формирование отчета о движении денежных средств является очень важным этапом обобщения информации за отчетный период. В связи, с чем должно быть четкое понимание, какие факты хозяйственной жизни, формирующие денежные потоки должны быть отнесены в состав текущ

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Cardilla, Aprilia Louise, Mochamad Muslih, and Dedi Rianto Rahadi. "PENGARUH ARUS KAS OPERASI, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2016." Firm Journal of Management Studies 4, no. 1 (2019): 66. http://dx.doi.org/10.33021/firm.v4i1.686.

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<p>Among the 3 (three) cash flows contained in a company, the cash flows from operations are considered to be the most important cash flow in the company and most determine the success of the company in achieving its main objective, namely profit optimally. The purpose of this study was to study the effect of cash flows from operating activities, company size, and company age on company profits. The research method used is the quantitative research method, using the ordinary least square method. The unit of analysis is the company. Sample selection is done purposively. The sample is 12 b

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Bala, Sayed Abbas. "The Relationship between Cash Flows and Stock Returns: An Empirical Study of Financial Investment Banks on the Khartoum Stock of Exchange." Applied Finance and Accounting 3, no. 2 (2017): 14. http://dx.doi.org/10.11114/afa.v3i2.2236.

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This study aims to test the relationship between cash flows from operational, investment, and financing activities individually and jointly, and the stock returns of financial investment Banks on the Khartoum stock exchange. Using an analytical approach, the study analyzes the financial statements for 2010-2015. The statistical analysis showed no statistically significant relationship between cash flows from operations, investment, and financing activities individually or jointly, and stock returns of financial investment Banks on the Khartoum Stock Exchange. This study yielded several recomme

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ZHASSIM MOHAMMAD, MOHAMMAD TARIK. "IMPROVING THE TERMINOLOGY AND CLASSIFICATION OF CASH FLOWS FOR THE PURPOSES OF THEIR EFFECTIVE ACCOUNTING AND ANALYSIS AT THE ENTERPRISE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 194–200. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.035.

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The article examines the theoretical approaches of Russian and foreign authors to the content of the term «cash flow» and their classification. An analysis of the approaches of different researchers and the legal framework for the organization and the reflection of cash flows in the accounting of the enterprise allowed us to conclude that there is no balanced term that would contribute to the formation of a high-quality information basis for financial management purposes. The proposed approach to grouping cash flows from the position of their maximum and minimum values for the purpose of formi

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Shaharuddin, Sara Naquia Hanim, Radziah Mahmud, Nor Khadijah Mohd Azhari, and Widya Perwitasari. "Company Performance during Covid-19: Impact of Leverage, Liquidity and Cash Flows." Environment-Behaviour Proceedings Journal 6, no. 17 (2021): 11–16. http://dx.doi.org/10.21834/ebpj.v6i17.2878.

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Due to the movement control order, company performance is predicted to be highly affected by Covid-19 pandemic. Thus, this study seeks to examine the impact of leverage, liquidity and cash flows from operations towards company performance during the Covid-19 pandemic. Using secondary data from public listed companies on Bursa Malaysia with two financial quarters in the financial year 2020, it is found that there is a significant impact of liquidity and cash flows from operations on company performance. This study may contribute as additional literature to future studies and provide sights to r

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Степаненко, О.І. "Властивості грошових потоків та ризики їх впливу на фінансову стабільність підприємства". Scientific Collection "InterConf+", № 44(197) (7 квітня 2024): 94–107. https://doi.org/10.51582/interconf.19-20.04.2024.009.

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The financial and economic activity of an enterprise is inextricably linked with the movement of cash, as a result of which cash flows are formed. The economic nature of the category "cash flows" in the field of enterprise economics, accounting, and management is studied. From the standpoint of micro- and macroeconomic relations, the properties of cash flows that contribute to ensuring the financial stability of the enterprise and the economic stability of the country are highlighted. It is substantiated that cash flows arise as a result of the implementation of the enterprise's operational, f

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Pirveli, Erekle. "Earnings persistence and predictability within the emerging economy of Georgia." Journal of Financial Reporting and Accounting 18, no. 3 (2020): 563–89. http://dx.doi.org/10.1108/jfra-03-2019-0043.

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Purpose The purpose of this paper is to provide the first empirical assessment of the persistence and predictability of earnings within the Georgian private sector entities. Design/methodology/approach The sample comprises of all the Georgian private sector entities who, according to the new Law of Georgia on Accounting, Reporting and Auditing (2016), had to submit their audited financial statements by 1 October 2018. Financial data has been officially withdrawn from the Ministry of Finance of Georgia and the descriptive data has been obtained by the use of Link Klipper and ScrapeStorm tools t

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Hartarska, Valentina, and Dennis Nadolnyak. "Financing Constraints and Access to Credit in a Postcrisis Environment: Evidence from New Farmers in Alabama." Journal of Agricultural and Applied Economics 44, no. 4 (2012): 607–21. http://dx.doi.org/10.1017/s1074070800024147.

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We use survey data to study the degree to which new farming operations in Alabama were financially constrained after the 2008 financial crisis. Next, we control for farmers' self-selection out of the credit market and identify which farmers were able to secure loans during the period of 2009–2010. The results show that new farmers that started any part of their operation after 2005 were financially constrained but no evidence that their financing constraints were affected by the crisis. As expected, we find that lending was collateral-driven, although lenders also considered farmers' profitabi

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Mukeshbhai, Dholu Preksha, and P. S. Hirani. "CULTURAL NARRATIVES OF CASH FLOWS IN ACCOUNTING: FROM DESHI NAAMA TO DIGITAL FINANCE." INTERNATIONAL JOURNAL OF ADVANCED RESEARCH IN COMMERCE, MANAGEMENT & SOCIAL SCIENCE 08, no. 01(I) (2025): 191–97. https://doi.org/10.62823/ijarcmss/8.1(i).7212.

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Prior to the development of modern banking and accounting systems, Indian businesses, traders, and moneylenders managed cash flow using traditional methods derived from local and cultural customs. These included oral agreements, handwritten ledgers, Hundis, and community trust—all of which were indigenous banking tools. This paper explores the evolution of cash flow management from these informal yet successful techniques to codified financial reporting. Cash flow statements detail cash transactions under operating, investing, and financing operations. These statements are prepared in complian

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Ritchie, William, Dusty Williamson, John Ni, Ali Shahzad, and George Young. "Eastern Truss Company: the technology adoption decision." CASE Journal 11, no. 3 (2015): 346–55. http://dx.doi.org/10.1108/tcj-06-2014-0044.

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Synopsis Located in the Mid-Atlantic region of the United States, Eastern Truss Company produced trusses used in construction of both large warehouses and custom homes. This case presents the student with the opportunity to analyze the critical factors associated with the decision of whether Eastern should adopt a new production technology and whether cash flows from reduction of temporary workers will cover adoption coasts. The student must evaluate the decision to adopt the production technology through the lens of operations management tools. This case is appropriate for undergraduate busin

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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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Rahman, Abdul, and Raj Bahadur Sharma. "Cash flows and financial performance in the industrial sector of Saudi Arabia: With special reference to Insurance and Manufacturing Sectors." Investment Management and Financial Innovations 17, no. 4 (2020): 76–84. http://dx.doi.org/10.21511/imfi.17(4).2020.07.

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A firm with proper cash flow management can increase its financial performance, while improper management might lead to financial failure. Therefore, it is significant for a firm to manage cash inflows and outflows properly. The current study investigates the effect of cash flow from operations (CFOs) on the financial performance of insurance and manufacturing companies in Saudi Arabia. The data were extracted from companies’ annual reports by considering Return on Assets (ROA) and Return on Equity (ROE) as dependent variables, CFOs as an explanatory variable, firm size (SIZE) and Leverage (LE

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Lorek, Kenneth S., and G. Lee Willinger. "Multi-Step-Ahead Quarterly Cash-Flow Prediction Models." Accounting Horizons 25, no. 1 (2011): 71–86. http://dx.doi.org/10.2308/acch.2011.25.1.71.

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SYNOPSIS: We provide new empirical evidence supportive of the Brown-Rozeff ARIMA model as a candidate univariate statistically based expectation model for multi-period-ahead projections of quarterly cash flows. It provides 1- through 20-step-ahead projections of quarterly cash flows that are significantly more accurate than those generated by the premier multivariate quarterly time-series, disaggregated-accrual regression model popularized by Lorek and Willinger (1996). We also find that both quarterly earnings and quarterly cash flow from operations are modeled by the same Brown-Rozeff ARIMA

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Carslaw, Charles A., and S. E. C. Purvis. "Megascreens USA Inc.—A Foreign Operations Case." Issues in Accounting Education 22, no. 4 (2007): 579–90. http://dx.doi.org/10.2308/iace.2007.22.4.579.

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This relatively short case gives students a comprehensive overview of the steps required to prepare consolidated financial statements under U.S. GAAP when a subsidiary prepares its accounts under a foreign GAAP—in this case, International Financial Reporting Standards (IFRS). While the case is closely based on an actual Australasian company seeking listing in the United States, the product and the exact financial details are disguised. Specifically, the case exposes students to the following: accounting for foreign currency transactions; adjustments to convert foreign GAAP to U.S. GAAP (accoun

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Bunga, D., and Sumarsih. "Analysis Of The Relationship Between Working Capital And Cash Flow And Its Influence On Financial Performance." Finance and Banking Analysis Journal (FIBA Journal) 1, no. 1 (2024): 22–32. https://doi.org/10.33830/fiba.v1i1.7467.2024.

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Objective study This For analyze connection between working capital with Genre cash flow and its effects to performance finance . Through literature studies from results study past and results study This showing that working capital and flow cash flow has very close relationship . working capital and flows cash flow is very blessed tightly . Working capital can be measured with see rotation cash flow at a time period time certain factors and Working Capital and Cash Flow are influential to performance company . The more tall level cash turnover means increasingly fast return of incoming cash t

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Korolo, Salome Akuboere, and Emmanuel Omolaye Korolo. "Cashflow Management and Financial Performance of Industrial Goods Sector in Nigeria." FUDMA Journal of Accounting and Finance Research [FUJAFR] 3, no. 2 (2025): 154–67. https://doi.org/10.33003/fujafr-2025.v3i2.179.154-167.

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The primary objective of this research is to investigate the impact of cash flow management on the financial performance of the industrial goods sector in Nigeria. Specifically, the study focuses on assessing the influence of cash flows from operating activities, cash flows from investing activity, and cash flows from financing activities on return on equity of selected industrial good firms in Nigeria. Ex post facto research is a study that investigates possible cause-and-effect relationships by analyzing data from events that have already occurred, without manipulating any variables. The pan

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