The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context

Noury, Benjamin; Hammami, Helmi; Ousama, A.A.; Zeitun, Rami

doi:10.1016/j.jbef.2020.100414

Cited by 15 publications

(9 citation statements)

References 18 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The main outcomes of the study showed that cash flow measures are strong predictors of business failure in the competitive economic environment. Noury et al, (2020) Attempted to investigate the efficiencies of both cash-based and accruals-based accounting data for predicting future cash flows from operations activities within French context. Hence, the primary objective of the study is to compare the efficiency of utilizing different accounting data in order to explain future operating cash flows in addition, the paper aims to examine the effect of the economic crisis on the prediction of future cash flow.…”

Section: Literature Reviewmentioning

confidence: 99%

Accrual accounting basis and cash flow future predictions

Mohammed

2022

JGEB

View full text Add to dashboard Cite

Cash flow statement is considered one of the key financial statements that the accounting standards, rules whether international or local have obliged companies to prepare at the end of the end of the period year, in addition to the other financial such as income statement and the statements financial position. The statements of cash flow is regarded as the most significant tool for financial analysis that helps users to make different types of economics decisions with a degree of rationality and reasonability, as well as predicting the future of company. The aim of this paper is to show the relationship between the statement of cash flows based on accrual and future forecasts of cash flow for companies by analyzing figures and ratios of this statement. To achieve the objectives of the paper, the researcher relied on reviewing 14 related studies that were published in different journals and by different authors for time periods (2016 - 2020). This study reached a number of results based on the aforesaid studies, the most important of which is that the accrual-based accounting rules relate to the future cash flow of companies, including accounts receivable, accounts payable, expenses, depreciation, etc. Moreover, based on these results, it is expected that future research will explore other financial factors that influence the company's future cash flow, for example, the company's financial risk.

show abstract

Section: Literature Reviewmentioning

confidence: 99%

Accrual accounting basis and cash flow future predictions

Mohammed

2022

JGEB

View full text Add to dashboard Cite

show abstract

“…Unilever Indonesia menampilkan kalau kinerja keuangan perseroan kurang baik sebab hasil rasio masih dibawah Rp 1 sehingga perseroan tidak sanggup melunasi kewajiban lancarnya hanya dengan memakai arus kas operasi saja serta wajib mencari alternatif lain buat menunjang kas bersih perseroan dalam membayar kewajiban lancarnya (Rosmawati & Hasibuan, 2020). Arus kas dari aktivitas operasi sangat penting bagi pengambil keputusan yang terkait dengan pembiayaan proyek masa depan dan pembayaran kembali hutang dalam mendukung aktivitas bisnis, meningkatkan profitabilitas dan terkait dengan kebijakan dividen (Noury, Hammami, Ousama, & Zeitun, 2020).…”

Section: Pendahuluanunclassified

Implikasi Arus Kas Aktivitas Operasi Terhadap Kinerja Keuangan

Riyanto

Raspati

Rahayu

et al. 2021

Keuangan, Akuntansi, Manajemen, Perbankan

View full text Add to dashboard Cite

Penelitian ini bertujuan untuk mengetahui secara empiris arus kas dari aktivitas operasi terhadap kinerja keuangan perusahaan. Indikator arus kas dari aktivitas operasi diperoleh dari Return on Assets yang dibandingkan dengan profit perusahaan dalam kurun waktu 2018-2020. Tujuan penelitian ingin mengetahui implikasi arus kas dari aktivitas operasi terhadap kinerja keuangan. Metode penelitian yang digunakan dengan menggunakan metode deskriptif dan asosiatif. Data sekunder berupa laporan keuangan PT. Dame Alam Sejahtera tahun 2018-2020. Berdasarkan hasil temuan, perkembangan arus kas dari aktivitas operasi mengalami fluktuasi dikarenakan perusahaan belum memiliki tata kelola operasional yang baik selain itu arus kas aktivitas operasi secara simultan mempengaruhi kinerja keuangan.

show abstract

“…This research method uses quantitative research methods, quantitative research is research that uses an objective approach, including collecting and analyzing quantitative data and using statistical testing methods. The quantitative research method used by the author in this study is to analyze the financial statements of PT Waskita Beton Precast Tbk and perform calculations using cash flow ratio analysis to find out how the company's financial performance in the previous few years and to prove that operating cash flows are of particular importance in the prediction of future operating cash flow [3].…”

Section: Types Of Researchmentioning

confidence: 99%

Operational Cash Flow Analysis of PT Waskita Beton Precast Tbk Financial Performance 2014-2018

Pambudi¹,

Hayatie²,

Ghalih³

2021

IJRVOCAS

View full text Add to dashboard Cite

This study aims to find the financial performance of PT Waskita Beton Precast Tbk during 2014-2018 in managing its operating cash flow. The analytical tool used in this study is ratio analysis. Types of ratio analysis used are operating cash flow ratios, the ratio of cash to interest coverage, ratio of cash to current debt ratio, ratio of capital expenditure, ratio of total debt, and the ratio of cash flow to net income. After calculating the cash flow ratio analysis, it can be concluded that for now, PT Waskita Beton Precast Tbk is still unable to be independent in capital expenditure. Despite that, PT Waskita Beton Precast Tbk has recorded a good improvement, therefore it can be estimated that in a few more years, the financial performance of PT Waskita Beton Precast Tbk will be very good.

show abstract

The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context

Cited by 15 publications

References 18 publications

Accrual accounting basis and cash flow future predictions

Accrual accounting basis and cash flow future predictions

Implikasi Arus Kas Aktivitas Operasi Terhadap Kinerja Keuangan

Operational Cash Flow Analysis of PT Waskita Beton Precast Tbk Financial Performance 2014-2018

Contact Info

Product

Resources

About