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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi MARA, Perlis & URDC UiTM Perlis
2006
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/14785/ |
| _version_ | 1848803575548870656 |
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| author | Amran, Shariful Yusoff, Ruslaina |
| author_facet | Amran, Shariful Yusoff, Ruslaina |
| author_sort | Amran, Shariful |
| building | UiTM Institutional Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-14T21:41:26Z |
| format | Article |
| id | uitm-14785 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:41:26Z |
| publishDate | 2006 |
| publisher | Universiti Teknologi MARA, Perlis & URDC UiTM Perlis |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-147852016-09-30T07:21:32Z https://ir.uitm.edu.my/id/eprint/14785/ Cash flow based ratio vs. accrual based ratio / Shariful Amran and Ruslaina Yusoff jurnalintelek 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 https://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. (2006) Jurnal Intelek <https://ir.uitm.edu.my/view/publication/Jurnal_Intelek.html>, 4 (2). pp. 27-43. ISSN 2231-7716 |
| spellingShingle | Malaysia Income and expenditure. Budget Amran, Shariful Yusoff, Ruslaina Cash flow based ratio vs. accrual based ratio / Shariful Amran and Ruslaina Yusoff |
| title | 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_short | 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 |
| topic | Malaysia Income and expenditure. Budget |
| url | https://ir.uitm.edu.my/id/eprint/14785/ |