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Usefulness of cash flow in business decision making


Amran, Noor Afza and Ali Abdi, AbdiNassir (2012) Usefulness of cash flow in business decision making. In: Knowledge Management International Conference (KMICe) 2012, 4 – 6 July 2012, Johor Bahru, Malaysia.

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Abstract

This research examines the relationship between free cash flows with earnings, dividend per share, depreciation, and capital expenditures.Using a sample of 100 companies listed on Bursa Malaysia between 2005 until 2010, this study applies ordinary least squares and fixed-effects method to estimate the regression model.Findings reveal that Earnings Before Interest,Taxes, Depreciation and Amortisation(EBITDA), Capital Expenditure and Depreciation significantly influence the Free Cash Flows.EBITDA and Capital Expenditure has shown positive relationship with free cash flow, but Depreciation reflects a negative relationship with free cash flow.These findings may provide useful information to investors and businessmen on how to plan and manage the cash flow.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN: 9789832078661 Organized by: UUM College of Art & Sciences, Universiti Utara Malaysia
Uncontrolled Keywords: Cash flow, usefulness, decision-making,business.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: College of Arts and Sciences
Depositing User: Dr. Noor Afza Amran
Date Deposited: 28 Apr 2014 06:00
Last Modified: 25 May 2015 01:38
URI: http://repo.uum.edu.my/id/eprint/10832

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