scholarly journals The Impact of Cash Flow Statement of Listed Firms on the Decision of Investors

2019 ◽  
Keyword(s):  
Cash Flow ◽  
Listed Firms ◽  
Cash Flow Statement ◽  
The Impact

scholarly journals The impact of cash flow statement components on stock volatility: Evidence from Qatar

2021 ◽  
Vol 18 (2) ◽  
pp. 365-373
Author(s):  
Mo’taz Kamel Al Zobi ◽  
Othman Hel Al-Dhaimesh
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Stock Prices ◽  
Financial Statements ◽  
Cash Flows ◽  
Significant Information ◽  
Stock Volatility ◽  
Study Results ◽  
Cash Flow Statement ◽  
The Impact

The published financial statements are considered one of the most important sources of information that investors rely on in forecasting stock performance or even judging the organization’s ability to cover short-run liabilities. Cash flows play a core role in maintaining a high market value for its shares. Hence, this study came to analyze the explanatory value of the cash flow statement in explaining stock volatility (SV) in the Qatar financial market. Study data were collected using published financial statements from a sample of 44 Qatari-listed companies throughout 2013–2019. A panel cross-sectional data technique using the E-views program was used to analyze the data. The study results show there is a positive and significant impact of cash flows from operating CFO activities on SV, indicating that the higher change in CFO increases stock volatility. This means that operating cash flows give significant information to investors, and it is reflected in the stock price movements directly. Also, the cash flow from CFF financing activities has a positive and significant effect on SV. This means that CFF affects stock prices, causing greater changes and fluctuation in stock returns. This is because one of the major components of CFF is dividends, which affect directly stock prices and stock returns. In contrast, there is an insignificant effect of CFI on SV, which may indicate that investors do not build their investment decisions based on CFI. Accordingly, the cash flow from investing activities failed to explain the stock volatility of the listed Qatari companies.

scholarly journals IPTEKS LAPORAN ARUS KAS SEBAGAI PENGUKUR PENILAIAN KINERJA KEUANGAN PADA PT. BANK SULUTGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Gita Gabriella Kakasih ◽  
Tessa Isabel Kodong ◽  
Lidia M. Mawikere
Keyword(s):  
Financial Performance ◽  
Regional Development ◽  
Cash Flow ◽  
Development Bank ◽  
North Sulawesi ◽  
The Future ◽  
Cash Flow Statement ◽  
Operational Activities ◽  
The Impact ◽  
Regional Development Bank

PT. Bank SulutGo Headquarters is located at Jl. Sam Ratulangi no.9, north wenang, wenang, Manado City, North Sulawesi. Which was established on March 17, 1961 with the name of the Central North Sulawesi Regional Development Bank, on April 14, 1999 the regional development bank changed its name to PT. Bank Sulut, and September 23 2015 changed to PT. North Sulawesi Gorontalo regional development bank (PT. Bank SulutGo).In general, companies only think of big and fast profits by doing anything to achieve the desired target of the company, without thinking about the impact in the future. But gradually the company must realize that every activity must be carried out with a mature calculation taking into account the risks that must be faced. Financial performance is an analysis conducted by the company to find out where the operational activities are by using the rules in financial implementation effectively and efficiently. In this case the cash flow report at PT. Bank SulutGo has been running effectively and efficiently, so that the company can be more advanced in the future can be used as input for the company the need for efficiency to avoid undesirable things such as avoiding losses and also reducing unused cash.Keywords: cash flow statement, financial performance

scholarly journals The Impact Of A Simulation Exercise In The Intermediate Financial Accounting Course

2006 ◽  
Vol 3 (1) ◽  
Author(s):  
Anne Rich ◽  
Karen Cascini
Keyword(s):  
Cash Flow ◽  
Financial Accounting ◽  
College Level ◽  
Simulation Exercise ◽  
Cash Flow Statement ◽  
The Impact ◽  
A Company

This paper presents the results of a simulation exercise included in the intermediate financial accounting course and discusses its impact on college-level students.     The objectives of this study are to assess the impact of using a simulation exercise to improve students’ mastery of cash flow reports, as well as to assess their ability to synthesize data and draw conclusions about the liquidity and solvency of a company. Students who were required to perform analysis prior to taking the exam did better overall on generating a cash flow statement as well as evaluating both the liquidity and solvency of a company.

scholarly journals The impact of positive operating cash on bonds’ pricing international evidence

2015 ◽  
Vol 12 (4) ◽  
pp. 708-717 ◽  
Author(s):  
Harit Satt
Keyword(s):  
Cash Flow ◽  
Cost Of Debt ◽  
Probit Regression ◽  
Cash Balance ◽  
Bond Ratings ◽  
International Evidence ◽  
Cash Flow Statement ◽  
The Cost ◽  
The Impact ◽  
The Relationship

This paper aims to ascertain the relationship existing between the ratings of bonds and the ending cash balance of the operating section in the cash flow statement. In our study, which lasted for 18 years, 600 companies were selected from 26 countries to construct our sample. With purpose of detecting how the positive cash balance of the operating section in the cash flow statement characters the likelihood of rising the bonds ratings, we have applied a Probit regression analysis. Consequently, a robust proof stating that the bonds ratings are significantly impacted by the positive operating cash balance. That is to say, generating enough cash flow from the operating activities increases the company’s chances to have greater bonds ratings raises, meanwhile lowering the cost of debt given that higher bond ratings decreases the cost of company for raising funds (in the form of bonds). More confirmation to the creditors’ rights shields was added through our outcomes, in addition to its impact on the cost of debt.

scholarly journals Cash Flow Bullwhip—Literature Review and Research Perspectives

Logistics ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 8
Author(s):  
Hicham Lamzaouek ◽  
Hicham Drissi ◽  
Naima El Haoud
Keyword(s):  
Literature Review ◽  
Customer Service ◽  
Cash Flow ◽  
State Of The Art ◽  
Research Work ◽  
Bullwhip Effect ◽  
Research Perspectives ◽  
Financial Perspective ◽  
The Impact ◽  
Exhaustive List

The bullwhip effect is a pervasive phenomenon in all supply chains causing excessive inventory, delivery delays, deterioration of customer service, and high costs. Some researchers have studied this phenomenon from a financial perspective by shedding light on the phenomenon of cash flow bullwhip (CFB). The objective of this article is to provide the state of the art in relation to research work on CFB. Our ambition is not to make an exhaustive list, but to synthesize the main contributions, to enable us to identify other interesting research perspectives. In this regard, certain lines of research remain insufficiently explored, such as the role that supply chain digitization could play in controlling CFB, the impact of CFB on the profitability of companies, or the impacts of the omnichannel commerce on CFB.

scholarly journals The Impact of Working Capital Management on Firm Profitability: Empirical Evidence from the Polish Listed Firms

2020 ◽  
Vol 14 (1) ◽  
pp. 9
Author(s):  
Sorin Anton ◽  
Anca Afloarei Nucu
Keyword(s):  
Empirical Evidence ◽  
Ordinary Least Squares ◽  
Optimum Level ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Listed Firms ◽  
Firm Profitability ◽  
Break Even Point ◽  
The Impact

The purpose of this study is to investigate the relationship between working capital and firm profitability for a sample of 719 Polish listed firms over the period of 2007–2016. The scarcity of empirical evidence for emerging economies and the importance of working capital efficiency motivate the research on the working capital–financial performance relationship. The paper adopts a quantitative approach using different panel data techniques (ordinary least squares, fixed effects, and panel-corrected standard errors models). The empirical results report an inverted U-shape relationship between working capital level and firm profitability, meaning that working capital has a positive effect on the profitability of Polish firms to a break-even point (optimum level). After the break-even point, working capital starts to negatively affect firm profitability. The study brings theoretical and practical contributions. It extends and complements the literature on the field by highlighting new evidence on the non-linear interrelation between working capital management (WCM) and corporate performance in Poland. From the practitioners’ perspective, the results highlight the importance of WCM for firm profitability.

scholarly journals Study on Companies from the Energy Sector from the Perspective of Performance through the Operating Cash Flow

Energies ◽  
2021 ◽  
Vol 14 (12) ◽  
pp. 3667
Author(s):  
Claudia Diana Sabău-Popa ◽  
Luminița Rus ◽  
Dana Simona Gherai ◽  
Codruța Mare ◽  
Ioan Gheorghe Țara
Keyword(s):  
Labor Productivity ◽  
Cash Flow ◽  
Stock Exchange ◽  
Average Duration ◽  
Significant Negative Correlation ◽  
Cash Flows ◽  
Energy Sector ◽  
Or Management ◽  
Operating Cash Flow ◽  
The Impact

In this paper we analyzed the link between companies’ performance, in terms of cash and income, and the labor productivity or management rates, in case of the companies from the energy sector listed on the Bucharest Stock Exchange. We focused on the energy sector because of the impact that its expansion has on the evolution of economies around the world and because of its dynamics in the sense of gradually shifting to the use of energy from renewable sources. We have used panel regression models to analyze the operating cash flow and the profitability rates and the determination of a causal or dependency relationship with labor productivity or management rates. The results of this study show a significant negative correlation between operating cash flows and the average duration of stock rotation, and no correlation between productivity and the operating cash flow. Instead, the average duration of stock turnover does not at all influence the profitability rates, and productivity is always significant for the return on assets, ie forthe return on equitywith a positive coefficient, as expected. The gap between the average duration of payment of suppliers and the average duration of receivables does not significantly influence neither the cash flow nor the rates of return.

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