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

Zobi, Mo’taz Kamel Al; Al-Dhaimesh, Othman Hel

doi:10.21511/imfi.18(2).2021.29

Cited by 3 publications

(2 citation statements)

References 9 publications

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“…We use cash flow statements to measure financial performance. Cash flow statement shows all the monetary impact from the firm's activities [40]. This study specifically uses CFO and CFI as a measure.…”

Section: Financial Performancementioning

confidence: 99%

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Investor’s Reaction Towards Corporate Action and Financial Performance in Asia Financial Industry

Juniarti¹,

Angelica²,

Cahyadi³

2021

Advances in Economics, Business and Management Research

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Section: Financial Performancementioning

confidence: 99%

“…This study will explore investor reaction to financial performance using cash basis (CFO, CFI) and accrual basis (ROA, EPS). We use both, because by only relying on the profit and financial position that is prepared based on accrual basis without relying on the cash flow can lead to a wrong investment decision [40].…”

Section: Hypothesis Developmentmentioning

confidence: 99%

Investor’s Reaction Towards Corporate Action and Financial Performance in Asia Financial Industry

Juniarti¹,

Angelica²,

Cahyadi³

2021

Advances in Economics, Business and Management Research

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Directions for increasing the efficiency of the company's cash flow management

Iorgachova,

Kovalova

2023

Scientific Bulletin of Mukachevo State University Series “Economics”

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The problem of managing the enterprise's cash flows is relevant, since the successful management of these resources is the key to the financial security and stability of any business entity. The purpose of the study was to identify universal recommendations for improving the enterprise's cash flow management by generalizing the theoretical aspects of cash flow management and analysing the cash flows of PJSC “Odesa Cognac Factory”. The following methods were used in the study: systematization and generalization (theoretical aspects were studied and existing views of scientists on the essence and management of cash flows were summarized), factor analysis (key financial factors influencing the process of enterprise cash flow management were identified), coefficient analysis (analysis of the efficiency of enterprise cash flow management was carried out). Using the example of the operating enterprise PJSC “Odesa Cognac Factory”, the dynamics of changes in the key components of cash flow management is analysed and the existing gaps in their management are identified. The carried out analysis allowed identifying possible directions for improving the efficiency of cash flow management of the enterprise and to provide certain recommendations, as a result of implementation of which the enterprise will have a positive impact on its further activities, namely: focusing on optimization of available cash flows and their balancing; studying the regularity of their movement in the enterprise by calculating the liquidity and solvency indicators; considering the possibility of introducing the use of budgeting and financial management in the enterprise as additional tools for managing cash flows; creation of an independent department for controlling the movement of available cash flows; use of reliable and timely accounting information on cash flows when making certain management decisions due to the increased use of modern information technologies. The practical value of the study is the universal nature of the recommendations provided for the implementation of measures to improve the efficiency of cash flow management, since these recommendations can also be used by other similar enterprises

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The importance of cash flow analysis

Ševkušić¹,

Bodiroga²

2022

Trend poslovanju

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For the economy of the Republic of Serbia, agriculture is a very relevant branch. Its significance and its place is reflected in the fact that in the creation of GDP it participates with about 6,5%. This percentage is significantly increased if one takes into account that agriculture contributes greatly to the development of other sectors of the economy, primarily to producers and processors of inputs and raw materials. In addition, it is characterized by a relatively high employee share, significant natural, technical, technological and other potentials. However, regardless of the mentioned potentials, it is evident that agricultural enterprises in Serbia do not realized the business results expected of them. For this reason, before the management, a big task which is reflected in making business decisions, which will significantly contribute to the successful operation of these companies. Significant and very useful information for the realization of the give task provides analysis of cash flows. In this regard, the main goal of the work is to look at and point out the usefulness of information obtained by analyzing cash flows. The results of the research show that the analysis of cash flows significantly enriches the information base, which significantly facilitates the decision-making and management process of the company.

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

Cited by 3 publications

References 9 publications

Investor’s Reaction Towards Corporate Action and Financial Performance in Asia Financial Industry

Investor’s Reaction Towards Corporate Action and Financial Performance in Asia Financial Industry

Directions for increasing the efficiency of the company's cash flow management

The importance of cash flow analysis

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