This paper promotes the use of the statement of cash flows in financial analysis by exploring
analytical techniques using elements of the statement. The Financial Accounting Standards …

Small business owners often do not possess the financial literacy to implement invoice
factoring to fund their business. Despite that lack of knowledge, an increasing number of …

This study investigates the relevance of cash flow information in predicting corporate
bankruptcy in Italian private companies. The results indicate that while the cash flow-based …

This study investigates the role of technical efficiency in predicting the probability of default
of a sample of Italian SMEs in the period 2007-2009. This specific period is of particular …

The theory of the study was financial distress. The study analyzed investment decisions
using Altman's 1968 original Z-score model to predict corporate financial distress in the US …

The first 5 years of a small business (SB) life are critical because 50-60% fail. SB leaders are
concerned about the inability of many SBs to attain sustainability within 5 years, given their …

Abstract Small and Medium Enterprises have been identified globally to be a contributing
factor to the economic growth of most countries around the world including Ghana. Despite …

Celem publikacji jest przedstawienie propozycji doskonalenia dobrowolnych ujawnień
informacji finansowej w sprawozdaniach podmiotów gospodarczych oraz podkreślenie ich …

This study investigates the role of technical efficiency in predicting the probability of default
of a sample of Italian SMEs in the period 2007-2010. This specific period is of particular …

Цель работы-разработка нового экспресс метода оценки кредитоспособности
контрагентов. Задачи: Анализ существующих методов оценки кредитоспособности; …