scholarly journals FEATURES OF CALCULATION AND ANALYSIS OF FREE CASH FLOW

2022 ◽  
Vol 1 (15) ◽  
pp. 216-221
Author(s):  
Gul'fira Bychkova
Keyword(s):  
Cash Flow ◽  
Free Cash Flow ◽  
Sources Of Information ◽  
Return On Assets ◽  
Flow Management ◽  
Economic Return ◽  
Cash Flow Management

The features are investigated, systematized, and reserves for improving the process of calculating and analyzing free cash flow are identified. The sources of information have been clarified, and a new indicator for assessing the effectiveness of cash flow management – the economic return on assets on free cash flow - has been recommended

scholarly journals RELATIONSHIP BETWEEN CASH FLOW MANAGEMENT AND FINANCIAL PERFORMANCE OF COMPANIES LISTED ON THE TEHRAN STOCK EXCHANGE

2019 ◽  
Vol 1 (17) ◽  
pp. 27
Author(s):  
Majid Ramazani ◽  
Mahdi Salehi ◽  
Mahmoud Laridashtbayaz
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Stock Exchange ◽  
Return On Assets ◽  
Flow Management ◽  
Cash Flow Management ◽  
Firm Financial Performance ◽  
Cash Conversion Cycle ◽  
Multivariable Regression ◽  
The Relationship

Purpose–Cash is one of the most important assets to business firms. To evaluate a business firm, the competencies of a firm in creating and increasing the cash are of great importance for investors, creditors, and other beneficiaries. So, the main objective of the current study is to evaluate the relationship between cash flow management and firm financial performance in Iran. Design/methodology/approach – In the present study, using the data of 155 companies listed on the Tehran Stock Exchange during 2009-2016, panel data, and multivariable regression, we tried to analyze the relationship cash flow management and financial performance.  Findings –The results obtained indicated that there is a relationship between the decrease (increase) of cash conversion cycle and operational cash conversion cycle and the improvement (debilitation) of financial performance. Moreover, the pending period for collection of sales revenue, cash conversion cycle, and operational cash conversion cycle is the Granger Cause of return on assets. Originality/value – Since a few studies have been conducted on cash flow management in Iran, the current study has covered the topic in Iran..

scholarly journals Holding Company and Its Performance

2014 ◽  
Vol 62 (2) ◽  
pp. 329-337 ◽  
Author(s):  
David Ficbauer ◽  
Mária Režňáková
Keyword(s):  
Cash Flow ◽  
Return On Assets ◽  
Flow Management ◽  
Holding Companies ◽  
Cash Flow Management ◽  
Holding Company ◽  
And Performance ◽  
Two Stages ◽  
Financing Strategy ◽  
A Company

Research projects on the performance of companies search for the relationships between the methods of managing a company and the results. This paper presents a research on holding companies. The aim is to analyse the reasons for and purposes of holding companies being established and the advantages they may bring to the owners trying to find out whether the level of association between the companies influences their performance. The research was carried out in two stages. First a questionnaire enquiry was made with interviews and, subsequently, financial ratios were quantified and their correlation investigated with the extent of efficient cash flow management. The correlation was expressed by Spearman’s rank coefficient. The benefits of creating a holding company were mostly found in the owners’ investment risk diversification, reduction of the capital invested, and improved negotiating position of a holding company. Also, a correlation was determined between the method of cash flow management and financing strategy (measured by net working capital – the value of Spearman’s coefficient is 0.761849 in average and by ratio debt to assets – the value of Spearman’s coefficient is 0.813525 in average), liquidity of companies (measured by cash liquidity the value of Spearman’s coefficient is −0.800436 in average) and performance (measured by return on assets – the value of Spearman’s coefficient is 0.474 in average).

scholarly journals Effect of Liquidity and Dividend Pay-out on Financial Performance of Deposit Taking SACCOs in Kenya

2019 ◽  
Vol 3 (3) ◽  
pp. 297
Author(s):  
Robert Lukhanda Shibutse ◽  
Elizabeth Kalunda ◽  
George Achoki
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Cash Flow ◽  
Secondary Data ◽  
Sampling Technique ◽  
Free Cash Flow ◽  
Pecking Order ◽  
Return On Assets ◽  
Cash Flow Management ◽  
Positive Effect

Capital structure is one of the fundamental aspects to the success of Deposit Taking Savings (DPS) and Credit Cooperative Societies (CCS) as it influences the realization of its objectives and goals. The study intended to determine the effect of two capital structure determinants; liquidity and dividend payout, on financial performance as measured by Return on Assets of DPS and CCS, in Kenya. The study was grounded on the Pecking order and  Free cash flow capital structure theories. The study utilized a mixed research design using primary and secondary data for the period 2013 to 2017. The population of the study was 174 DPS and CCS. Stratified and purposive sampling technique was employed. Descriptive statistics and a regression model were used to analyze the data. Results revealed that liquidity and dividend pay-out had a significant and positive effect on the financial performance of DPS and CCS in Kenya. The study concluded that liquidity and dividend pay-out play a significant role in the financial performance of DPS and CCS. The study recommends having in place an Assets and Liabilities  Committee in each DPS and CCS that would help manage the assets and liabilities of the institution, ensuring adequate liquidity and cash flow management. Having in place a robust dividend policy that addresses; the basis of the rate of payments and activities that would require funding of which internally generated funds by way of dividend retention, is also critical.    

LATE AND NON-PAYMENTS ISSUES IN THE MALAYSIAN CONSTRUCTION INDUSTRY: PERSPECTIVE OF BUILDING MATERIAL SUPPLIERS

2020 ◽  
Vol 6 (1) ◽  
pp. 39
Author(s):  
Mohd Fisal Ishak ◽  
Kartina Alauddin ◽  
Mohd Shahrol Hafiz Ibrahim
Keyword(s):  
Construction Industry ◽  
Cash Flow ◽  
Financial Management ◽  
Building Material ◽  
Building Materials ◽  
Management Team ◽  
Flow Management ◽  
Cash Flow Management ◽  
Main Effect ◽  
Klang Valley

Payment in the Malaysian construction industry has generally been an issue of concern. Late and non-payment problem is endemic in construction and needs to be addressed. The aim of this study is to investigate the issues related to late and non-payment based on the building materials suppliers’ perspective. Questionnaires were distributed to suppliers of building materials in the Klang Valley. Findings from the study shows the main cause of late and non-payment is the paymaster’s poor financial management while the main effect of late and non-payment is problem with the cash flow.  The most recommended possible solution to cope with the issue is for the paymaster to conduct training on financial and cash flow management to the management team in the company.  

Construction Cash Flow Management System

1976 ◽  
Vol 102 (4) ◽  
pp. 615-627
Author(s):  
Kenneth F. Reinschmidt ◽  
Walter E. Frank
Keyword(s):  
Cash Flow ◽  
Management System ◽  
Flow Management ◽  
Cash Flow Management
Sign in / Sign up

Export Citation Format

Share Document