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報告利益とキャッシュフローの事例分析 : 「キャッシュフロー計算書」の分析可能性の再考
https://doi.org/10.18999/ecos.59.4.19
https://doi.org/10.18999/ecos.59.4.19a7a866fe-5470-4606-9d9b-587bd76ff166
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
kimura_toshio.pdf (1.2 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2012-04-23 | |||||
| タイトル | ||||||
| タイトル | 報告利益とキャッシュフローの事例分析 : 「キャッシュフロー計算書」の分析可能性の再考 | |||||
| 言語 | ja | |||||
| その他のタイトル | ||||||
| その他のタイトル | Reported Earnings and Cash Flows : Predicting Bankruptcy Ability of Cash Flows Pattern | |||||
| 言語 | en | |||||
| 著者 |
木村, 敏夫
× 木村, 敏夫× KIMURA, Toshio |
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| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | Financial health and stability requires maintaining cash flow-operating cash flow, investment cash flow and financing cash flow-equilibrium. Loss of equilibrium forces corporate managers to attempt to regain it by reducing investment or increasing financial activities. Successful management actions lead to a recovery of equilibrium, but unsuccessful management actions lead to further deterioration of finances and eventual bankruptcy. Due to deteriorating cash flow, business often either or violate loan covenant agreements or default on loans prior to bankruptcy. Thus, these events are generally strong indicators of future bankruptcy. This article examines cash flow measure useful for observing the credit quality of companies debt obligation, compliance with loan covenants and financial health. Earnings is accounting summary corporate's performance. Reported earnings and cash flow measure occupy a central position in accounting information and financial analysis. But reported earnings are not a predicting measure of corporate's financial failure. Operating cash flow is valuable in evaluating short- and longterm liquidity. From viewed 8 firms included that 7 firms declared bankruptcy, it reveals that cash flow from operations is a measure of corporate's financial health, solveney and profitability. This article compared the trend three net cash flows and interactions among the cash flows of businesses that became bankruptcy to the cash flow and interactions of business that remained non bankruptcy. | |||||
| 言語 | en | |||||
| 出版者 | ||||||
| 出版者 | 名古屋大学大学院経済学研究科 | |||||
| 言語 | ja | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 資源タイプ | ||||||
| 資源 | http://purl.org/coar/resource_type/c_6501 | |||||
| タイプ | departmental bulletin paper | |||||
| 出版タイプ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| ID登録 | ||||||
| ID登録 | 10.18999/ecos.59.4.19 | |||||
| ID登録タイプ | JaLC | |||||
| ISSN（print） | ||||||
| 収録物識別子タイプ | PISSN | |||||
| 収録物識別子 | 0022-9725 | |||||
| 書誌情報 |
ja : 経済科学 巻 59, 号 4, p. 19-35, 発行日 2012-03-25 |
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| 著者版フラグ | ||||||
| 値 | publisher | |||||
| URI | ||||||
| 識別子 | http://hdl.handle.net/2237/16280 | |||||
| 識別子タイプ | HDL | |||||
