Cash flow based ratio vs. accrual based ratio / Shariful Amran and Ruslaina Yusoff

This study was carried out to examine whether cash flow can be a good predictor to financially distressed companies. Thirty companies have been identified as financially distress companies based on the PN4 listing obtained from the Bursa Malaysia (MSE). The financial data of financially distress co...

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Main Authors:	Amran, Shariful, Yusoff, Ruslaina
Format:	Article
Language:	English
Published:	Universiti Teknologi MARA, Perlis & URDC UiTM Perlis 2006
Subjects:	Malaysia Income and expenditure. Budget
Online Access:	http://ir.uitm.edu.my/id/eprint/14785/ http://ir.uitm.edu.my/id/eprint/14785/1/AJ_SHARIFUL%20AMRAN%20JI%2006.pdf

id	uitm-14785
recordtype	eprints
spelling	uitm-147852016-09-30T07:21:32Z http://ir.uitm.edu.my/id/eprint/14785/ Cash flow based ratio vs. accrual based ratio / Shariful Amran and Ruslaina Yusoff Amran, Shariful Yusoff, Ruslaina Malaysia Income and expenditure. Budget This study was carried out to examine whether cash flow can be a good predictor to financially distressed companies. Thirty companies have been identified as financially distress companies based on the PN4 listing obtained from the Bursa Malaysia (MSE). The financial data of financially distress companies were studied over a period of ten years from 1993-2002. Cash Flow Based ratio and Accrual Based ratios were calculated using the financial data obtained from these companies. The study hypothesized that there is a difference in trend between Cash Flow based ratio and Accrual Based ratio for financially distress companies. Based on both the types of ratio calculated, trend analyses were conducted. It was found out that there is no obvious pattern obtained from the graph plotted using average figure for each type of ratio. Even though cash flow based ratio gives mixed results on its ability to predict financially distress company it is still useful for inter-company comparisons. Universiti Teknologi MARA, Perlis & URDC UiTM Perlis 2006 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/14785/1/AJ_SHARIFUL%20AMRAN%20JI%2006.pdf Amran, Shariful and Yusoff, Ruslaina (2006) Cash flow based ratio vs. accrual based ratio / Shariful Amran and Ruslaina Yusoff. Jurnal Intelek, 4 (2). pp. 27-43. ISSN 2231-7716
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Malaysia Income and expenditure. Budget
spellingShingle	Malaysia Income and expenditure. Budget Amran, Shariful Yusoff, Ruslaina Cash flow based ratio vs. accrual based ratio / Shariful Amran and Ruslaina Yusoff
description	This study was carried out to examine whether cash flow can be a good predictor to financially distressed companies. Thirty companies have been identified as financially distress companies based on the PN4 listing obtained from the Bursa Malaysia (MSE). The financial data of financially distress companies were studied over a period of ten years from 1993-2002. Cash Flow Based ratio and Accrual Based ratios were calculated using the financial data obtained from these companies. The study hypothesized that there is a difference in trend between Cash Flow based ratio and Accrual Based ratio for financially distress companies. Based on both the types of ratio calculated, trend analyses were conducted. It was found out that there is no obvious pattern obtained from the graph plotted using average figure for each type of ratio. Even though cash flow based ratio gives mixed results on its ability to predict financially distress company it is still useful for inter-company comparisons.
format	Article
author	Amran, Shariful Yusoff, Ruslaina
author_facet	Amran, Shariful Yusoff, Ruslaina
author_sort	Amran, Shariful
title	Cash flow based ratio vs. accrual based ratio / Shariful Amran and Ruslaina Yusoff
title_short	Cash flow based ratio vs. accrual based ratio / Shariful Amran and Ruslaina Yusoff
title_full	Cash flow based ratio vs. accrual based ratio / Shariful Amran and Ruslaina Yusoff
title_fullStr	Cash flow based ratio vs. accrual based ratio / Shariful Amran and Ruslaina Yusoff
title_full_unstemmed	Cash flow based ratio vs. accrual based ratio / Shariful Amran and Ruslaina Yusoff
title_sort	cash flow based ratio vs. accrual based ratio / shariful amran and ruslaina yusoff
publisher	Universiti Teknologi MARA, Perlis & URDC UiTM Perlis
publishDate	2006
url	http://ir.uitm.edu.my/id/eprint/14785/ http://ir.uitm.edu.my/id/eprint/14785/1/AJ_SHARIFUL%20AMRAN%20JI%2006.pdf
first_indexed	2023-09-18T22:52:24Z
last_indexed	2023-09-18T22:52:24Z
_version_	1777417630970281984

Cash flow based ratio vs. accrual based ratio / Shariful Amran and Ruslaina Yusoff

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