Statement of Cash Flow - Operational Activity versus financial indicators of liquidity in the analysis of financial management

Authors

  • José Roberto de Souza Francisco UFSJD
  • Aline Rabelo Assis UFMG
  • Hudson Fernandes Amaral UFMG
  • Luiz Alberto Bertucci UFMG

DOI:

https://doi.org/10.5380/rcc.v3i2.24641

Keywords:

Cash Flow, Financial Ratios, Financial Management

Abstract

One of the most troubling for the administration of organizations is the issue of liquidity, which is associated with the risk and profitability. In this sense a question arises: What is the relationship between operating cash flow and liquidity of the company? The objective is to verify the relationship between the movement of operating cash flow and liquidity indicators in order to ascertain whether there is greater efficiency in the activity of operating cash flow corresponds to the effective performance of the liquidity ratios of companies. Knowing that the raw material of banks is the financial resource, this paper aims to research the movement of the operating cash flow in relation to indicators of liquidity. We used the correlation between operating cash flow and liquidity indicators, then linear regression to check the reference that the liquidity ratios exert suffers the operating cash flow. We conclude that there is little intensity of relationship between variables operating cash flow and liquidity ratios of financial institutions sector banks listed on the BOVESPA, contained in the Corporate Governance, between 2008 and 2009

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How to Cite

Francisco, J. R. de S., Assis, A. R., Amaral, H. F., & Bertucci, L. A. (2011). Statement of Cash Flow - Operational Activity versus financial indicators of liquidity in the analysis of financial management. Revista Contabilidade E Controladoria - RC&C, 3(2). https://doi.org/10.5380/rcc.v3i2.24641

Issue

Vol. 3 No. 2 (2011): Volume 3| Número 2| Mai./Ago.| 2011

Section

Articles

License

Copyright (c) 1969 Revista Contabilidade e Controladoria - RC&C

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