SPECIFIC CHARACTERISTICS OF ASSESSMENT INDICATORS OF CASH FLOW EFFICIENCY OF JOINT STOCK COMPANIES
PDF (O'zbekcha)

Keywords

cash flow
direct and indirect method
estimation of cash flow
optimal level of indicator multiplier
payment capacity coefficient
Biver's coefficient

How to Cite

Foziljonov И. (2023). SPECIFIC CHARACTERISTICS OF ASSESSMENT INDICATORS OF CASH FLOW EFFICIENCY OF JOINT STOCK COMPANIES. Economics and Education, 24(1), 421–426. https://doi.org/10.55439/ECED/vol24_iss1/a65

Abstract

This article describes the norm of multiplier indicators that evaluate the cash flow efficiency of joint-stock companies, as well as the specific features of their calculation. In addition, the scientific basis for determining the optimal levels of multiplier indicators, which evaluate the efficiency of cash flow of enterprises, based on the financial status and macroeconomic indicators of joint-stock companies in our country, is given.

https://doi.org/10.55439/ECED/vol24_iss1/a65
PDF (O'zbekcha)

References

Dechow P., Kothari S., Watts R.L. 1998. The relation between earnings and cash flows. J. Account. Econ. 25, 133–168.

Cheng C., Hollie D., 2008. Do core and non-core cash flows from operations persist differentially in predicting future cash flows? Rev. Quant. Finance Account. 31, 29-53.

Orpurt S., Zang Y., 2009. Do direct cash flow disclosures help predict future operating cash flows and earnings? Account. Rev. 84, 893-935.

Badertscher B.A., Phillips J.D., Pincus M., Rego S.O. 2009. Earnings management strategies and the trade-off between tax benefits and detection risk: to conform or not to conform? Account. Rev. 84, 63-97.

Elmirzayev S. Korporativ moliya. Darslik. – T.: Iqtisod-Moliya, 2019, 371 b.

“Андижондонмаҳсулот” акциядорлик жамиятининг пул оқимлари тўғрисидаги ҳисоботлари.

Luehrman T.A. (1998, July). Investment Opportunities as Real Options. Harvard Business Review , 51-67.

Chen, Mark T, P.E., C.C.E. 2007, "ABC of Cash Flow Projections", AACE International Transactions, pp. PM21-PM25.

Yun Li, Luiz Moutinho, Kwaku K. Opong, Yang Pang. 2014 “Cash flow forecast for South African firms” Review of Development Finance, Volume 5, Issue 1, June 2015, Pages 24-33.

Jury, T. 2012, Wiley Finance: Cash Flow Analysis and Forecasting: The Definitive Guide to Understanding and Using Published Cash Flow Data (2nd Edition), John Wiley & Sons, Hoboken, NJ, USA. Available from: ProQuest ebrary.

Rajendra, R 2013, Handbook of Global Corporate Treasury, John Wiley & Sons, Somerset, NJ, USA. Available from: ProQuest ebrary.

Bragg, SM 2010, Treasury Management: The Practitioner's Guide, John Wiley & Sons, Hoboken, NJ, USA. Available from: ProQuest ebrary.

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Copyright (c) 2023 Economics and education