Essays about: "cash flow statement"

Showing result 1 - 5 of 8 essays containing the words cash flow statement.

  1. 1. Investeringseffektiviteten i svenska lantbruksföretag : en fallstudie

    University essay from SLU/Dept. of People and Society

    Author : Mårten Borell; Oskar Jansson; [2020]
    Keywords : kassaflöde; investering; amortering; banklån; eget kapital; soliditet; vinstmarginal; cash flow statement; avskrivning; rörelsekapital; Rt; effektivitet; produktivitet;

    Abstract : Ett Lantbruksföretag som vill investera eller konsolidera kräver olika strategier för hur de skall gå till väga när de placerar sitt resultat. Men hur ser företagarnas strategier ut för hur de placerar sitt resultat från verksamheten? Studien syftar till att undersöka hur företagare resonerar kring sina placeringar av resultat från verksamheten och hur väl deras tänkta strategi stämmer överens med vad som skett i företagets ekonomi under en 10 års period. READ MORE

  3. 2. Do appropriations stimulate investments? A study of the relationship between appropriations and investments

    University essay from Umeå universitet/Företagsekonomi

    Author : Göran von Essen; Oscar Rosdahl; [2019]
    Keywords : ;

    Abstract : Investments are necessary for firms in order to stay competitive and grow(Klammer et al., 1991). For funding investments retained earnings have shown to be important in the Scandinavian context (Eklund, 2010), hence an improved cash flow to fund investments would be of importance. By deferring taxes cash flow could be improved. READ MORE

  4. 3. Negative Operating Cash Flows -A Signal for Well-performing Commercial Banks? A quantitative correlational study of Eurozone banks

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Adam Färnemyhr; Joakim Lundström; [2014-06-13]
    Keywords : IAS 7; statement of cash flows; operating cash flows; return on equity; ;

    Abstract : Background and problem discussion: Commercial banks are essential since they maintain and restore the stability in the economy. Thus, it is important to measure the performance of commercial banks. One key aspect in the analysis of the performance of companies is the cash flow statement. However, it is not used to analyse banks. READ MORE

  5. 4. Value relevance of other comprehensive income

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Thomas Aldheimer; Wing Sze Huynh; [2014]
    Keywords : Comprehensive income; Fama French three factor model; Other comprehensive income; Residual income valuation model; Value relevance;

    Abstract : Standard setters have in the past decades favored a new income measure based on fair value accounting; other comprehensive income. In the ongoing, rather ambiguous, discussion there are arguments and empirics both supporting and disagreeing with the usefulness of other comprehensive income. READ MORE

  6. 5. Usefulness of Financial Accounting Information in Commercial Lending : By Banks in Sweden

    University essay from Karlstads universitet/Fakulteten för ekonomi, kommunikation och IT

    Author : Miia Karilainen; [2014]
    Keywords : Financial Reporting; Accounting Information; Commercial Lending;

    Abstract : Recent research has focused more on the needs and usage of accounting information in favor of its investors. Hence, there has been less attention towards creditors’ information needs. Additionally, it has been criticized that accounting information has lost its relevance to its users (Francis & Schipper 1999; Hail 2013). READ MORE