translation is of the most striking manifestations of contemporary arabic literature.this phenomenon in contemporary western criticism of the discussions that influenced this effect is  due to communication and connection with the arab literature and  west.            contemporaneous cash and cash schools, especially schools divan court are external factors affecting research. but the important...

The objective of the research was to develop a projected cash flow model by activity, situation that is not shown in traditional flows. article uses deterministic based on liquidity position at date which financial statement formulated, according total flow, is, net change cash, will be realized balance Statement Cash Flows, Operating Flows and Investment may present, although they are infreque...

The cash flow statement is the third principal financial statement in a corporate financial report. It presents the cash inflows and outflows for the period, together with certain net cash flow subtotals, foremost being net cash flow from operating activities (henceforth NCFO). Under the cash flow statement classification rules of both the Financial Accounting Standards Board (FASB Statement No...

Constant pressure to increase return on assets has firms seeking ways to reduce their working capital costs. In the cash management area, firms are employing more sophisticated collection and disbursement systems. Cash management systems today efficiently speed up collections and, at the end of the day, sweep excess balances into money market accounts. Cash managers focus on finding the optimal...

We study how securities and issuance mechanisms can be designed to mitigate the adverse impact of market imperfections on liquidity. In our model, asset owners seek to obtain liquidity by selling claims contingent on privately observed future cash-flows. Liquidity suppliers can be competitive or strategic. In the optimal trading mechanism associated to an arbitrary given security, issuers with ...

This paper surveys the main concepts and techniques of recent developments in the modeling of the term structure of interest rates that are used in the risk management and valuation of interest-rate-dependent cash flows. These developments extend the concepts of immunization and matching to a stochastic interest rate environment. Such cash flows include the cash flows on assets such as bonds an...

This study explores the incremental roles of accruals and net operating cash flows in generating abnormal returns using quarterly and rolling four-quarter data for the entire population of firms, as well as specific industries. Our results show that quarterly net operating cash flow (OCF) is a stronger signal about subsequent quarter’s returns than accruals, and that this result is also true fo...

A resource investment problem is a project-scheduling problem in which the availability levels of the resources are considered decision variables and the goal is to find a schedule and resource requirement levels such that some objective function optimizes. In this paper, we consider a resource investment problem in which the goal is to maximize the net present value of the project cash flows. ...