Essays about: "statement of cash flows"

Found 3 essays containing the words statement of cash flows.

  1. 1. 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

  3. 2. The Predictive Value of Items Excluded from Pro-Forma Earnings Before and During the Financial Crisis

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

    Author : Maximilian-Felix Ströher; Anne Eliasson; [2014]
    Keywords : pro forma; macroeconomic environment; special items; predictive value;

    Abstract : This paper explores the future implications of items excluded from pro forma earnings on future operating cash flows under two different macroeconomic conditions; before and during the financial crisis. We find that future implications of excluded items differ for the crisis and non-crisis scenario, a difference driven by high profitability firms. READ MORE

  4. 3. Have IFRS Contributed to an Increased Value-Relevance? : The Scandinavian Evidence

    University essay from Företagsekonomiska institutionen

    Author : Oskar Bogstrand; Erik Alexander Larsson; [2012]
    Keywords : Accruals; Book Values; Cash Flows; Earnings; FASB; IASB; IFRS; Value-Relevance;

    Abstract : This paper examines the value-relevance of Scandinavian earnings information and book values over the past decade in order to shed some light on whether the extensive global adoption of IFRS/IAS has contributed to an increased accounting quality in terms of economic decision-usefulness to equity investors. We address this research question using a sample of 4. READ MORE