EVALUATION OF CASH FLOW REPORT AS AN  INVESTMENT DECISION MAKING SUPPORT IN CV. CAHAYA MENTARI IN MAKASSAR

Andi Nurwanah

doi:10.33857/jafr.v2i2.173

EVALUATION OF CASH FLOW REPORT AS AN INVESTMENT DECISION MAKING SUPPORT IN CV. CAHAYA MENTARI IN MAKASSAR

Patria Artha Journal of Accounting & Financial Reporting ◽

10.33857/jafr.v2i2.173 ◽

2018 ◽

Vol 2 (2) ◽

pp. 113

Author(s):

Andi Nurwanah

Keyword(s):

Decision Making ◽

Cash Flow ◽

Investment Decision ◽

Investment Decision Making ◽

Decision Making Support

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Cashflow Simulation for Evaluating Credit Risk on Corporate Bonds

Journal of the Institute of Actuaries ◽

10.1017/s0020268100016759 ◽

1971 ◽

Vol 97 (1) ◽

pp. 85-97

Author(s):

V. H. Karmarker

Keyword(s):

Decision Making ◽

Cash Flow ◽

Financial Institutions ◽

Investment Decision ◽

Corporate Bonds ◽

Flow Simulation ◽

Rational Decision ◽

Investment Decision Making ◽

Rational Investment

Corporate bonds and privately placed loans constitute a large proportion of the portfolios of several financial institutions. When bonds of a corporation are purchased in the market or loans are granted by some other arrangement, the lender evaluates the risk relating to the investment in question. Determination of the level of risk is important, among other things, for facilitating comparison between different investments, setting the terms of loan agreements and making a rational decision concerning the acceptance or rejection of a loan proposal. Since evaluation of risk is very important for rational investment decision-making, the nature of risk in bond investment is examined briefly in the next section. In the subsequent sections, the prevailing techniques of evaluation of risk will be reviewed and the cash flow simulation model presented.

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The Influencing Factors on Decision Investment: Case Study on 5 Mining Firms in 5 Countries in South East Asia

Webology ◽

10.14704/web/v18si03/web18035 ◽

2021 ◽

Vol 18 (Special Issue 03) ◽

pp. 202-222

Author(s):

Narumondang Bulan Siregar ◽

Silvana Fransisca Hutajulu

Keyword(s):

Decision Making ◽

Cash Flow ◽

Firm Size ◽

Stock Exchange ◽

Investment Decision ◽

Secondary Data ◽

The Philippines ◽

Annual Reports ◽

Investment Decision Making ◽

Stock Exchange Of Thailand

This research aimed is to find out the factors influencing decision-making in mining firms listed in Indonesian Stock Exchange, Bursa Malaysia, the stock Exchange of Thailand, the Philippines Stock Exchange and Singapore Exchange from 2014 to 2018. This study employed multiple linear regression to examine independent variable influences such as cash flow, firm size, leverage and investment opportunities. Total asset growth is the metric used to calculate investment decision. Secondary data were retrieved by the audited Mining Corporation Report and Annual Reports from the Indonesian Stock Exchange, Bursa Malaysia, the Philippines Stock Exchange, the Singapore Exchange and the Stock Exchange of Thailand from 2014 to 2018 in web.idx.id, www.bursamalaysia.com.com, www.pse.com.ph, www.set.or.th and the www2.sgx.com/ The findings suggest that cash flow and firm size have a beneficial impact on investment decision-making, leverage has a detrimental influence on investment decision-making whereas acquisition incentives have little impact on investment decision-making.

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"What If" Analyses in Investment Decision Making

Financial Assets and Investing ◽

10.5817/fai2012-3-1 ◽

2012 ◽

Vol 3 (3) ◽

pp. 5-16

Author(s):

Katarína Belanová

Keyword(s):

Decision Making ◽

Cash Flow ◽

Net Present Value ◽

Investment Decision ◽

Cash Flows ◽

Present Value ◽

Discounted Cash Flow ◽

Basic Approach ◽

Investment Decision Making ◽

Future Cash Flows

In general, each project`s value is estimated using a discounted cash flow (DCF) valuation, and the opportunity with the highest value, as measured by the resultant net present value (NPV) will be selected. The problem with such NPV estimates is that they depend on projected future cash flows. If there are errors in those projections, then estimated net present values can be misleading (a forecasting risk). Basic approach to evaluating cash flow and NPV estimates involves asking “what – if” questions. Accordingly, the paper discusses some organized way s of going about a what – if analysis. Its goal in doing so is to assess the degree of forecasting risk and to identify those elements that are the most critical to the success or failure of an investment. However, as we show in examples, as well as in the practical study, though what – if analysis really allows us to obtain the certain idea of degree of forecasting risk, it does not tell us what to do about the possible errors.

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