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

Autores/as

  • 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

Palabras clave:

Cash Flow, Financial Ratios, Financial Management

Resumen

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

Descargas

Cómo citar

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. RC&C. Revista De Contabilidade E Controladoria, 3(2). https://doi.org/10.5380/rcc.v3i2.24641

Número

Vol. 3 Núm. 2 (2011): Volume 3| Número 2| Mai./Ago.| 2011

Sección

Artigos

Licencia

Derechos de autor 1969 Revista Contabilidade e Controladoria - RC&C

Creative Commons License

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-SinDerivadas 4.0.

Los trabajos publicados en la RC&C. Revista de Contabilidad y Controladoria están sujetos a los siguientes términos:

1.1. La RC&C. Revista Contabilidad & Controladoria, a través del Programa de Posgrado en Contabilidad del Departamento de Contabilidad – Sector de Ciencias Sociales Aplicadas – Universidad Federal de Paraná, retiene los derechos de propiedad (derechos de autor) de los trabajos publicados y incentiva y permite su reutilización bajo la Licencia Creative Commons 4.0 CC Attribution-NonCommercial-ShareAlike 4.0, para que puedan ser copiados, utilizados, difundidos, transmitidos y exhibidos públicamente, siempre que:

1.1.a. Se cite la autoría y la fuente original de la publicación (revista, editorial, URL y DOI del trabajo).

1.1.b. No se utilicen con fines comerciales o lucrativos.

1.1.c. Se mencione la existencia y las especificaciones de esta licencia de uso.

1.2. La publicación asignará a cada artículo un Identificador de Objeto Digital (DOI).