Cash Flow Management, Human Capital Investment and Capital Gain of Quoted Commercial Banks in Nigeria

Human capital is important possessions used to achieve a firm’s competitiveness and it is through investment (the commitment of a firm’s fund in human resource development with the hope of generating returns), we can expand it. This study embodies the investment scenario in human capital development made by different private commercial banks of Bangladesh and the impact of the investment on firm’s performance. The researchers have used different HR metrics (Human Capital ROI, Net Profit after Tax per Employee, HR Expense Factor, Organizational Training Cost per Employee, Human Capital Value Added) to measure the impact of human capital investment on a firm’s performance. Finally, the study reveals that investment in human capital development significantly increases a firm’s performance.

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Cash-Flow-Analyse und Cash-Flow-Management

WiSt - Wirtschaftswissenschaftliches Studium ◽

10.15358/0340-1650-2003-1-2 ◽

2003 ◽

Vol 32 (1) ◽

pp. 2-7

Author(s):

Michael Bitz ◽

Udo Terstege

Keyword(s):

Cash Flow ◽

Flow Management ◽

Cash Flow Management

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Systematic Differences Between Accrual Management And Cash Flow Management

Korean Accounting Journal ◽

10.24056/kaj.2020.03.004 ◽

2020 ◽

Vol 29 (2) ◽

pp. 121-160

Author(s):

Seung Uk Choi

Keyword(s):

Cash Flow ◽

Flow Management ◽

Cash Flow Management ◽

Accrual Management

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

Malaysian Journal of Sustainable Environment ◽

10.24191/myse.v6i1.8674 ◽

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.

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