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The Role of Information From Cash Flow Statement in Prediction of Bankruptcy Risk

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cris.sourceIdoai:irek.ase.md:123456789/1380
dc.creatorChelba, Ancuța-Anisia
dc.creatorGrosu, Veronica
dc.creatorSocoliuc, Marian
dc.date2021-11-25T08:41:22Z
dc.date2021-11-25T08:41:22Z
dc.date2020-04
dc.date.accessioned2023-11-13T20:56:31Z
dc.date.available2023-11-13T20:56:31Z
dc.descriptionCHELBA, Ancuța-Anisia, GROSU, Veronica, SOCOLIUC, Marian. The Role of Information From Cash Flow Statement in Prediction of Bankruptcy Risk. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 70-79. ISBN 978-9975-75-989-2.
dc.descriptionThe role of the treasury in financing the activity and in maintaining the sustainability of an economic unit has made that analyzes based on the notion of treasury to be appreciated, in recent times, as being of prime importance. Users of the annual financial statements are increasingly interested in assessing the entity's ability to achieve cash and cash equivalents, they are also interested in the moment and certainty of their appearance, but also in the financing needs of the unit. Whereas better liquidity management at the microeconomic level is beneficial not only for the company itself, but may even strengthen the prospect of reducing the financial bottleneck at the macroeconomic level, giving special importance to analyzing information in the cash flow statement brings not only a simple individual advantage , but one of maximum universal interest. The purpose of this paper is to identify the role that cash flow statement information has in predicting the risk of bankruptcy. The first objective considers the delimitation of the theoretical concepts regarding the cash flow table elaborated according to the International Financial Reporting Standard - IAS 7, but also of the theoretical concepts regarding the bankruptcy risk. The second objective aims to present a meta-analysis that captures the connection between the information in the cash flow table and the risk of bankruptcy, but also aims to point out the current challenges facing companies. JEL: G33, M41; CZU: 336.7:330.131.7.
dc.formatapplication/pdf
dc.identifier978-9975-75-989-2
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1380
dc.identifier.urihttps://cris.ase.md/handle/123456789/5181
dc.languageother
dc.publisherASEM
dc.subjectcash flow
dc.subjectbankruptcy risk
dc.subjectmeta-analysis
dc.subjectcurrent challenges
dc.subjectCOVID-19
dc.titleThe Role of Information From Cash Flow Statement in Prediction of Bankruptcy Risk
dc.typeArticle
dspace.entity.typePublication
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