Corporate life cycle and its impact on the items influencing cash flow

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F13%3APU102862" target="_blank" >RIV/00216305:26510/13:PU102862 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Corporate life cycle and its impact on the items influencing cash flow
Original language description
One of the basic principles of financial management is, that there should be considered cash flows, not expenses and revenues, recorded in accountancy. This article is focused on the basic items of cash flow and there is found out, how do these items change itself during the corporate life cycle. To identify phases of corporate life cycle is used the model by Dickinson (2010), which is based on combinations of values, that reach the net cash flow from running, from investing and from financing activities, and there is only considered, whether these values are positive or negative. The research is implemented by using the method of analyzing secondary data, that are gotten from cash flow statements of selected companies. The sample consists of 43 companies acting on the czech automotive industry and there were selected companies of all sizes with the legal form of either company limited by guarantee, or joint stock company. For each company there were found out data for periods from 200
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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