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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

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

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

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

A Survey of Working Capital Policy among Small Manufacturing Firms

Burns, Richard; Walker, Joe - In: Journal of Small Business Finance 1 (1991) 1, pp. 61-74

This study reports results of a nationwide survey on overall working capital policy of small manufacturing firms. The survey instrument used was a modified version of the 1980 Smith and Sell study [18] on large firms. A detailed 36-question form queried firms on their overall working capital...

Persistent link: https://www.econbiz.de/10011310290

Working capital management profitability and risk: Analyse of companies listed on the Warsaw Stock Exchange

Bolek, Monika - In: e-Finanse: Financial Internet Quarterly 9 (2013) 3, pp. 1-10

This paper presents the problem of working capital management, profitability and risk represented by working capital strategy. According to the theory the more working capital is engaged in the company resulting in higher liquidity the lower the profitability and risk connected to the liquidity....

Persistent link: https://www.econbiz.de/10011551399

Working capital management through the business cycle: Evidence from the corporate sector in Poland

Mielcarz, Paweł; Osiichuk, Dmytro; Wnuczak, Paweł - In: Contemporary Economics 12 (2018) 2, pp. 223-236

The paper examines the influence of the business cycle on working capital management strategies based on evidence from the Polish corporate sector. By exploring the interrelation between working capital investment and profitability ratios, we attempt to define the respective transmission...

Persistent link: https://www.econbiz.de/10011995336

Corporate or network governance? The case of the Italian productive chains and their scaffolding finance approach

Mantovani, Guido Max; Guidone, Teresa - In: The Journal of Entrepreneurial Finance (JEF) 19 (2017) 1, pp. 1-27

We investigate and find out the inner differences between stand-alone firms and those participating to Productive Chain Networks (PCNs) as far as ownership and corporate governance characteristics are concerned. PCNs are typical Italian economic realities made of small and medium enterprises...

Persistent link: https://www.econbiz.de/10012012666