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Einführung in die internationale Rechnungslegung nach IFRS

Kirsch, Hanno - 2026 - 14., aktualisierte und erweiterte Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665748

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Einführung in die internationale Rechnungslegung nach IFRS

Kirsch, Hanno - 2021 - 13., aktualisierte und erweiterte Auflage

Edition: 13., aktualisierte und erweiterte Auflage

Book / Working Paper

Einführung in die internationale Rechnungslegung nach IFRS

Kirsch, Hanno - 2019 - 12., aktualisierte und erweiterte Auflage

Edition: 12., aktualisierte und erweiterte Auflage

Book / Working Paper

Mutual fund style drift measured using higher moments and its cash flow incentive

Chen, Qi; Wang, Peng; Yang, Dong - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372664

Kapitalflussrechnung nach IFRS und DRS 21 : Darstellung und Analyse von Cashflows und Zahlungsmitteln

Eiselt, Andreas; Müller, Stefan - 2024 - 3., neu bearbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015079822

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Kapitalflussrechnung nach IFRS und DRS 21 : Darstellung und Analyse von Cashflows und Zahlungsmitteln

Eiselt, Andreas; Müller, Stefan - 2024 - 3., neu bearbeitete Auflage

Edition: 3., neu bearbeitete Auflage

Book / Working Paper

Kapitalflussrechnung nach IFRS und DRS 21 : Darstellung und Analyse von Cashflows und Zahlungsmitteln

Eiselt, Andreas; Müller, Stefan - 2014 - 2., völlig neu bearbeitete Auflage

Edition: 2., völlig neu bearbeitete Auflage

Book / Working Paper

Information on Cash Flow Statements and Stock Return

Sitorus, Sri Oktavia Br; Njotoprajitno, Rosemarie Sutjiati - 2023

This research aims to test and analyze information from the cash flow statement on the share return. The cash flow intended is from operating, financing, and investing activities. Meanwhile, the shares utilized belong to the infrastructure, utility, and telecommunication companies listed on the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014356137

Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid-19

Kent, Pamela; Kent, Richard; McCormack, Robyn; Tarr, … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014302126

Cash flow statements for general government of Greece from 2025 : answers to long-term queries

Papadeas, Panagiotis; Tsamis, Anastasios - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015149672

Measuring US fiscal capacity using discounted cash flow analysis

Jiang, Zhengyang; Lustig, Hanno; Nieuwerburgh, Stijn van; … - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014324937

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Measuring U.S. Fiscal Capacity using Discounted Cash Flow Analysis

Jiang, Zhengyang; Lustig, Hanno; Nieuwerburgh, Stijn van; … - 2022

Book / Working Paper

Measuring U.S. fiscal capacity using discounted cash flow analysis

Jiang, Zhengyang; Lustig, Hanno; Nieuwerburgh, Stijn van; … - 2022

Book / Working Paper

Measuring U.S. Fiscal Capacity using Discounted Cash Flow Analysis

Jiang, Zhengyang; Lustig, Hanno; Nieuwerburgh, Stijn van; … - 2022

Book / Working Paper

Modeling different REIT cash flows

Manda, Tamala Amelia - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015049993

The leading premium

Croce, Mariano M.; Marchuk, Tatyana; Schlag, Christian - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012028539

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The leading premium

Croce, Mariano M.; Marchuk, Tatyana; Schlag, Christian - 2022

Book / Working Paper

The leading premium

Croce, Mariano M.; Marchuk, Tatyana; Schlag, Christian - 2019

Book / Working Paper

The leading premium

Croce, Mariano M.; Marchuk, Tatyana; Schlag, Christian - 2018

Book / Working Paper

The Leading Premium

Croce, Mariano (Max) Massimiliano - 2019

Book / Working Paper

The Leading Premium

Croce, M. Max - 2019

Book / Working Paper

The Leading Premium

Croce, Mariano (Max) Massimiliano - 2019

Book / Working Paper

The leading premium

Croce, Mariano M.; Marchuk, Tatyana; Schlag, Christian - 2018

Book / Working Paper

Do bank managers signal through cash flow statements?

Saito, Yoshie; Yasuda, Yukihiro - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014375405

Cashflow Rechnung mit System : Für Studium und Praxis

Fontana, Marco - 2023

Teil 1 - Grundlagen der Cashflow-Rechnung -- 1 Einführung -- 2 Die Ableitung der Cashflows aus einzelnen Geschäftsfällen -- 3 Die derivative Herleitung -- 4 Die modifizierte derivative Herleitung -- 5 Systematisches Vorgehen bei der Erstellung -- 6 Darstellung und Gliederung der...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014318459

Risk Adjustment of Private Equity Cash Flows

Giommetti, Nicola; Jørgensen, Rasmus - 2022

Existing stochastic discount factor methods for the valuation of private equity funds result in unrealistic time discounting. We propose and evaluate a modified method. Valuation has a risk neutral component plus a risk adjustment, and we fix the risk-neutral component by constraining the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013306584

Estimating Project Cash Flows

Senthilnathan, Samithamby - 2021

The cash flow estimation is important to evaluate projects in view of adding values to the owners’ equity of a firm. Cash flow estimation is a primary requirement for capital budgeting and using project evaluation techniques. Hence, this paper provides cash flow estimation methods from an...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013234004

China's impact on global financial markets

Agarwal, Isha; Gu, Grace Weishi; Prasad, Eswar S. - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012121618

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China's Impact on Global Financial Markets

Agarwal, Isha; Gu, Grace Weishi; Prasad, Eswar S. - 2021

Book / Working Paper

China’s Impact on Global Financial Markets

Agarwal, Isha - 2019

Book / Working Paper

Flow-of-Funds Analysis at the ECB – Framework and Applications

Bê Duc, Louis; Le Breton, Gwenaël - 2021

The financial crisis has enhanced the need for close monitoring of financial flows in the economy of the euro area and at the global level focusing, in particular, on the development of financial imbalances and financial intermediation. In this context flow-of-funds analysis appears particularly...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013316413

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Flow-of-funds analysis at the ECB : framework and applications

Bê Duc, Louis - 2009

Book / Working Paper

What is a real measure of corporate liquidity

Ertugrul, Melik; Coskun, Ali - 2021

The financial health hypothesis argues that the valuation multiple of book value of equity (earnings) increases (decreases) as financial health decreases. By considering the liquidity dimension of financial health, we analyze an accrual-based liquidity ratio (current ratio) and a cash-based...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012519019

Cash flow bullwhip : literature review and research perspectives

Lamzaouek, Hicham; Drissi, Hicham; El Haoud, Naima - 2021

The bullwhip effect is a pervasive phenomenon in all supply chains causing excessive inventory, delivery delays, deterioration of customer service, and high costs. Some researchers have studied this phenomenon from a financial perspective by shedding light on the phenomenon of cash flow bullwhip...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012488517

The Significance of Information Contained in the Cash Flow Statement of Libyan Investment Companies

Zakari, Mohamed; Matook, Mohamed - 2021

This paper examines the significance of the information contained in the Cash Flow statement of Libyan investment companies. It focuses on exploring the methods of Cash Flow Statement preparation do Libyan companies use and analyzing external and internal cash flow statement purposes. A...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013235829

Übungen zur internationalen Rechnungslegung nach IFRS

Kirsch, Hanno - 2021 - 10., aktualisierte und erweiterte Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012603952

The impact of methods of presenting cash flow statement on loan decision : evidence from Vietnam

Nguyen Duc Dung - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012670607

Life cycle cash flows of ventures

Ouyang, Shumiao; Yu, Jiaheng; Jagannathan, Ravi - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012291023

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Life Cycle Cash Flows of Ventures

Ouyang, Shumiao - 2020

Book / Working Paper

International capital flows : private versus public flows in developing and developed countries

Kim, Yun Jung; Zhang, Jing - 2020

Empirically, net capital inflows are pro-cyclical in developed countries and countercyclical in developing countries. That said, private inflows are pro-cyclical and public inflows are counter-cyclical in both groups of countries. The dominance of private (public) inflows in developed...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012314315

The impact of cash flow statement on lending decision of commercial banks : evidence from Vietnam

Nguyen Duc Dung; Nguyen Anh Huu - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012667834

Entrepreneurial finance

Hulme, Simon; Drew, Chris - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012153175

WACC : definition, misconceptions and errors

Fernández, Pablo - 2011

Persistent link: https://ebvufind01.dmz1.zbw.eu/10009009510

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WACC : Definition, Misconceptions and Errors

Fernández, Pablo - 2019

Book / Working Paper

Zur Vergleichbarkeit von Kapitalflussrechnungen : IAS 7, ED/2019/7 und DRS 21 auf Regelungs- und Anwendungsebene

Theile, Carsten - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012387654

Valuing Companies by Cash Flow Discounting : Ten Methods and Nine Theories

Fernandez, Pablo - 2019

This paper shows 10 valuation methods based on equity cash flow; free cash flow; capital cash flow; APV (Adjusted Present Value); business's risk-adjusted free cash flow and equity cash flow; risk-free rate-adjusted free cash flow and equity cash flow; economic profit; and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012746548

Accounting, cash flow and value relevance

Paolone, Francesco - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012250191

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Accounting, Cash Flow and Value Relevance

Paolone, Francesco - 2020 - 1st ed. 2020.

Edition: 1st ed. 2020.

Book / Working Paper

Cash flow statement analysis between commercial banks (with reference to Himalayan Bank Ltd. and Global IME Bank Ltd.)

Dhakal, Lilaballabh - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012653663

Compliance with IAS7 by issuers of listed securities in the Czech Republic

Brabcová, Lucie - 2019

As the cash flow statement presents important information about the company’s operations, its quality and the related disclosure are essential to the financial statements’ users. This paper analyses the range and quality of cash flow statements along with the accompanying notes, presented by...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012118683

Buchführung und Bilanzierung nach IFRS und HGB : eine Einführung mit praxisnahen Fällen

Zimmermann, Jochen; Werner, Jörg R.; Hitz, Jörg-Markus - 2020 - 4., aktualisierte Auflage

Das Lehrbuch bietet in der 4., erweiterten Auflage eine umfassende und verständliche Einführung in die Buchführung und Bilanzierung kapitalmarktorientierter Unternehmen. Dabei werden die Unterschiede der Rechnungslegung nach HGB/GoB und IFRS problem- und beispielorientiert herausgestellt und...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012054565

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Buchführung und Bilanzierung nach IFRS und HGB : eine Einführung mit praxisnahen Fällen

Zimmermann, Jochen; Werner, Jörg R.; Hitz, Jörg-Markus - 2015 - 3., aktualisierte und erweiterte Auflage

Edition: 3., aktualisierte und erweiterte Auflage

Book / Working Paper

Metodología para la construcción de un indicador adelantado de flujos de capitales para 14 países de América Latina

Carvallo, Pablo; Vera, Cecilia; De Camino, Claudia; … - 2018

El análisis de la situación macroeconómica de los países requiere contar, sobre todo en momentos de alta volatilidad financiera, con información oportuna del comportamiento de los flujos financieros. Sin embargo, las estadísticas de flujos de capitales de balanza de pagos se publican con...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012031166

La Chine à travers le spectre de la balance des paiements

Schwenninger, Alice - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012052040

Sustainable versus unsustainable operating cash flows in UCA cash flow analysis

Fletcher, Ernest S. <Jr.>; Rose, John T. - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012302449

Comparabilityof cash flow statements : evidence from Baltic Countries

Kiaupaite-Grus̆niene, Vaiva; Alver, Lehte - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012139185

Solvency evaluation, comparing traditional financial situation assessment methods with information from cash flow statements, using data from insolvent companies in the Republic of Latvia

Šteinberga, Džeina; Millere, Inta - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012219017

Cash flow statements and firm value : evidence from Taiwan

Ni, Yensen; Huang, Paoyu; Chiang, Pinhui; Liao, Yulu - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012175781

Separating and merging cash flows : investigating five-element cash flows statement

Golestani, Hojatollah Atashi; Hosseini, Seyyed Mohammad; … - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011823174

Cash Is King : An Easy Way to Prepare Cash Flow Statements (A Workshop Manual)

Fang, Jianing - 2019

Students majoring in business have often experienced difficulty in preparing and comprehending the cash flow statement. In a previous workshop, the authors introduced the “Cash is King” method, a simplistic alternative for recording journal entries for any transaction. This method also...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012866698

Analysis of the Cash Flow Statement's Usefulness : An Empirical Study

Arimany, Nuria - 2016

The basic purpose of this research is to determine the relevance of the cash flow statement (CFS), also known as statement of cash flows, for analysing a company's financial statements. This has been done by means of an empirical study, showing that, in order to undertake a comprehensive...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012998195

La nouvelle dynamique des flux de capitaux internationaux apparue après la crise de 2008 renforce-t-elle la stabilité du système monétaire international?

Berthaud, Fabrice - 2015

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011305379

Unternehmensbewertung und Terminal Value : Konvergenz von Wachstumsraten, Renditen oder Assets?

Schwetzler, Bernhard - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011978268

Measuring performance of a pharmaceutical company in the MENA region by means of the cash flow statement

Jooste, Leonie - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011991610

Cash flow contradistinctions

Platt, Harlan D. - 2008

Persistent link: https://ebvufind01.dmz1.zbw.eu/10003765516

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Cash Flow Contradistinctions

Platt, Harlan D. - 2014

Book / Working Paper

Improvements of the Cash Flow Statement Control Function in Financial Reporting

Duhovnik, Metka - 2013

On the basis of deductive considerations applying professional judgement, the article focuses on the additional value of accounting information that can be given to the users of financial statements by a properly prepared statement of cash flows. It is based on the finding that the professional...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013081641

Cash flow ratios' and liquidity ratios' analysis of selected listed companies in Sri Lanka

Petriashvili, Aleksandre - 2018

As it is known, the statement of cash flows is a crucial part of financial reporting. And cash flow ratios have provoked the attention of practitioners and academic researchers to use to evaluate the performance of a company. This study examines, over the 3-year period (2012-2014), the liquidity...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012236639

The determinants and valuation effects of classification choice on the statement of cash flows

Charitou, Andreas; Karamanou, Irene; Kopita, Anastasia - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011892234

Erstellung einer Konzernkapitalflussrechnung durch Konsolidierung der Einzelkapitalflussrechnungen : unter besonderer Berücksichtigung der Ermittlung bei Änderung des Konsolidierungskreises und der Beteiligungsquote

Thoben, Christine - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011867770

Managing earnings risk under SFAS 133/IAS 39 : the case of cash flow hedges

Frestad, Dennis - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012037039

Jahresabschlussanalyse

Burger, Anton - 2018 - Reprint 2018

Der Jahresabschluss, bestehend aus Bilanz, Gewinn- und Verlustrechnung und Anhang, und der Lagebericht bilden zentrale Instrumente der Rechenschaftslegung von Unternehmen. Die wirtschaftliche Entwicklung eines Unternehmens kann die Interessen von Eigentümern, Gläubigern, Arbeitnehmern,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014508492