Article 3, Volume 2 Issue 1:

Analysis of the cash flow statement’s usefulness: an empirical study

Author

Núria Arimany-Serrat – (Universitat de Vic)

Carme Viladecans-Riera – (Universitat de Vic)

Received April 20, 2015; accepted November 13, 2015.

Abstract

The basic purpose of this research is to determine the relevance of the cash flow statement (CFS), also known as statement of cash flows, for analysing a company’s financial statements. This has been done by means of an empirical study, showing that, in order to undertake a comprehensive analysis of the company’s equity, economic and financial situation, it is essential to study and analyse the CFS. An experimental study was carried out with students taking a Business Management and Administration degree at Universitat de Vic as well as students on the Accounting and Finance course at Universitat Autònoma de Barcelona, using data from the retail company Mercadona S.A. The ensuing conclusions allow us to state that the CFS is an indispensable document when it comes to undertaking a comprehensive analysis of the company’s financial statements, given that it provides very useful information concerning the company’s short-term financial situation and its investment and financing activity.

El propósito básico de esta investigación es determinar la relevancia del estado de flujo de efectivo (CFS) para analizar los estados financieros de una empresa. Esto se ha realizado mediante un estudio empírico que muestra que, para llevar a cabo un análisis exhaustivo de la situación patrimonial, económica y financiera de la empresa, es esencial estudiar y analizar el CFS. Se realizó un estudio experimental con estudiantes que obtuvieron un título en Administración y Dirección de Empresas en la Universitat de Vic, así como estudiantes en el curso de Contabilidad y Finanzas en la Universitat Autònoma de Barcelona, ​​utilizando datos de la empresa minorista Mercadona SA Las conclusiones que nos permiten afirmar que el CFS es un documento indispensable cuando se trata de realizar un análisis exhaustivo de los estados financieros de la compañía, dado que proporciona información muy útil sobre la situación financiera a corto plazo de la compañía y su actividad de inversión y financiamiento.

Citation

Arimany, N., & Viladecans, C. (2015). Analysis of the Cash Flow Statement’s Usefulness: An Empirical Study. European Accounting and Management Review2(1).

Figures

Keywords

  • Cash flow statement
  • Usefulness
  • Short-term financial analysis
  • Retail company

Palabras clave

  • Estado de flujo de caja
  • Utilidad
  • Análisis financiero a corto plazo
  • Empresa minorista

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