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Is Cash (the only) King? – A critical analysis of the relevance of Cashflow figures according to IAS 7

Pütter, Jonas - In: Junior Management Science (JUMS) 8 (2023) 1, pp. 219-236

Kapitalflussrechnung für den externen Adressaten des Jahresabschlusses hervorzuheben. Cashflow-Größen wird insbesondere eine geringe … Arbeit wird die tatsächliche Aussagekraft von Cashflow-Größen der Kapitalflussrechnung nach IAS 7 eingeordnet. Dazu wird zum …Die Aussage "Cash is King" wird häufig getätigt, um eine besondere praktische Relevanz von Cashflow-Größen der …

Persistent link: https://www.econbiz.de/10014528977

Corporate investment, cash flow level and market imperfections: The case of Norway

Mundaca, B. Gabriela; Nordal, Kjell Bjørn - 2007

We analyze firms’ investment behavior, differentiating firms according to the cash flow levels they experience during their lifecycles. We consequently consider the firm as the basic unit and not firm-year observations. Firms with persistent positive cash flow show higher investment-cash flow...

Persistent link: https://www.econbiz.de/10010284329

Financing Patterns: Measurement Concepts and Empirical Results

Hackethal, A.; Schmidt, Reinhard H. - 2004

A widely recognized paper by Colin Mayer (1988) has led to a profound revision of academic thinking about financing patterns of corporations in different countries. Using flow-of-funds data instead of balance sheet data, Mayer and others who followed his lead found that internal financing is the...

Persistent link: https://www.econbiz.de/10010316244

Financing patterns: Measurement concepts and empirical results

Hackethal, Andreas; Schmidt, Reinhard H. - 2000

Persistent link: https://www.econbiz.de/10010316298

International capital flows: Private versus public flows in developing and developed countries

Kim, Yun Jung; Zhang, Jing - 2020

Empirically, net capital inflows are pro-cyclical in developed countries and countercyclical in developing countries. That said, private inflows are pro-cyclical and public inflows are counter-cyclical in both groups of countries. The dominance of private (public) inflows in developed...

Persistent link: https://www.econbiz.de/10012653025

Die Bewertung von Joint Ventures mit der Free Cash Flow-Methode unter besonderer Berücksichtigung kooperationsinterner Leistungsbeziehungen

Albers, Christian; Lamprecht, Dirk - 2007

Die steigende Anzahl von Unternehmenskooperationen ist mit einer Zunahme ihrer Ausgestaltungsvarianten verbunden. Für das Kooperationsmanagement sind damit zahlreiche Herausforderungen verbunden, um die adäquate Institutionalisierung auszuwählen. Nach wie vor fehlen viele geeignete...

Persistent link: https://www.econbiz.de/10010331268

The influence of working capital management on the food industry enterprises profitability

Bieniasz, Anna; Gołaś, Zbigniew - In: Contemporary Economics 5 (2011) 4, pp. 68-81

The article presents the results of working capital management efficiency in the food industry in Poland and selected countries of the Eurozone. The research was conducted on the basis of the unpublished data by the Polish Central Statistical Office in the trade structure and dimension of food...

Persistent link: https://www.econbiz.de/10010286332

Working capital management in manufacturing enterprises

Gołaś, Zbigniew; Czerwińska-Kayzer, Dorota; … - In: e-Finanse: Financial Internet Quarterly 7 (2011) 4, pp. 1-12

The paper presents different lengths of working capital cycle and cash conversion cycle in manufacturing companies in Poland in two sub-periods: 2001-2004 and 2005-2008. The conducted research shows that the working capital cycle is varied, related to the sector. In most sections it has a...

Persistent link: https://www.econbiz.de/10010289529

Liquidity premia, price-rent dynamics, and business cycles

Miao, Jianjun; Wang, Pengfei; Zha, Tao - 2014

In the U.S. economy during the past 25 years, house prices exhibit fluctuations considerably larger than house rents, and these large fluctuations tend to move together with business cycles. We build a simple theoretical model to characterize these observations by showing the tight connection...

Persistent link: https://www.econbiz.de/10010397698

Labor Share Fluctuations in Emerging Markets: The Role of the Cost of Borrowing

Kabaca, Serdar - 2011

This paper contributes to the literature by documenting labor income share fluctuations in emerging economies and proposing an explanation for them. We show that emerging markets differ from developed markets in terms of changes in the labor share over the business cycle. Labor share is more...

Persistent link: https://www.econbiz.de/10010500184