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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

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

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

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

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

The impact of assets structure and the components of cash conversion cycle on the Egyptian SMEs financial failure predictability

El-Sady, Hassan Mounir; Ahmed, Hatem; Hamdy, Hosny - In: The Journal of Entrepreneurial Finance (JEF) 24 (2022) 1, pp. 25-43

This study investigates determinants of Egyptian SMEs financial failure predictability based on a sample of 32 failure SMEs and 28 non-failure SMEs for the period 2013 and 2019. The determinants of SMEs financial failure are categorized into four groups; Working Capital, Asset Structure,...

Persistent link: https://www.econbiz.de/10013366734

Working capital management efficiency: A study of certified firms from the EFQM Excellence Model

Yousaf, Muhammad - In: Financial Internet Quarterly 18 (2022) 3, pp. 21-34

Working capital management (WCM) plays an important role in a firm's value, financial risk, and firm profitability. WCM requires continuous management to maintain a certain level of the numerous components of working capital (WC). The main aim of this study is to estimate the efficiency of WCM...

Persistent link: https://www.econbiz.de/10013466310

Working capital management and firm's profitability: Evidence from Czech certified firms from the EFQM excellence model

Yousaf, Muhammad; Bris, Petr; Haider, Ismat - In: Cogent Economics & Finance 9 (2021) 1, pp. 1-16

Working capital management (WCM) is one of the most important decisions for all firms. The main components of WCM are days sales outstanding (DSO), days inventory outstanding (DIO), days payable outstanding (DPO), and cash conversion cycle (CCC). Using a sample of 332 Czech firms, including 20...

Persistent link: https://www.econbiz.de/10014001556

Discovering determinants of trade credit demand: Evidence from top managers insight

Yazdinejad, Esmaeil Akhlaghi; Jokar, Hossein - In: Cogent Economics & Finance 7 (2019) 1, pp. 1-15

In resources consumption management, determining the volume of trade credit demand (TCD) is the main concern for financial managers. Despite the importance of TCD, it is not well explored in developing countries. Therefore, this paper investigates the internal and external factors affecting the...

Persistent link: https://www.econbiz.de/10014001566