INTERPRETING CASH FLOW RATIOS: METRICS FOR ASSESSING FINANCIAL HEALTH
DOI:
https://doi.org/10.54613/ku.v9i9.887Keywords:
Cash flow ratios, financial health assessment, interpretation framework, liquidity, solvency, operational efficiency, stakeholder implicationsAbstract
Understanding cash flow ratios is crucial for assessing the financial health of a company. This study presents a framework for interpreting cash flow ratios and their implications for financial analysis. Drawing from a synthesis of academic literature and real-world examples, the study explores the significance of key ratios such as the Cash Flow Coverage Ratio and Free Cash Flow Ratio in evaluating liquidity, solvency, and operational efficiency. Practical applications of these ratios in investment decisions, credit analysis, and strategic planning are examined, highlighting their relevance for various stakeholders, including investors, creditors, financial analysts, and corporate managers. Despite the effectiveness of the interpretation framework, limitations and challenges are acknowledged, prompting recommendations for future research. By contributing to the ongoing scholarly discourse in cash flow analysis, this study aims to empower practitioners with valuable insights for navigating the complexities of financial decision-making and enhancing overall financial health assessment.
Foydalanilgan adabiyotlar:
Brigham, E. F., & Houston, J. F. (2019). Fundamentals of Financial Management. Cengage Learning.
Boburmirzo, X., & Abbosxon, Y. (2022, March). O’ZBEKISTON RESPUBLIKASIDA KICHIK BIZNES FAOLIYATINING RIVOJLANISH TAHLILI. In E Conference Zone (pp. 168-170).
Palepu, K. G., Healy, P. M., & Peek, E. (2013). Business Analysis and Valuation: Using Financial Statements. Cengage Learning.
Penman, S. H. (2013). Financial Statement Analysis and Security Valuation. McGraw-Hill Education.
Fridson, M. S., & Alvarez, F. (2011). Financial Statement Analysis: A Practitioner's Guide. John Wiley & Sons.
Khursanaliev, B. (2023). THE IMPACT OF POPULATION GROWTH ON THE COUNTRY'S ECONOMIC DEVELOPMENT. QO‘QON UNIVERSITETI XABARNOMASI, 1, 8-11.
Gibson, C. H. (2019). Financial Reporting & Analysis: Using Financial Accounting Information. Cengage Learning.
Damodaran, A. (2012). Investment Valuation: Tools and Techniques for Determining the Value of Any Asset. John Wiley & Sons.
Palepu, K. G., Bernard, V. L., & Healy, P. M. (2013). Business Analysis and Valuation: IFRS Edition. Cengage Learning.
Kudbiyev D. Buxgalteriya hisobining dolzarb muammolari // Moliya ilmiy jurnali. – Toshkent, 2018. — №4. – B. 37-43
Karimov A.A. Korporativ boshqaruv tizimida buxgalteriya hisobi va auditni takomillashtirishning asosiy yoʻnalishlari: iqtisod fan.dok... diss. avtoref. – T.: 2009. – 36 b.
Ross, S. A., Westerfield, R. W., & Jordan, B. D. (2015). Essentials of Corporate Finance. McGraw-Hill Education.
Boburmirzo, K., & Boburjon, T. (2022). Exchange rate influence on foreign direct investment: empirical evidence from cis countries. International Journal Of Management And Economics Fundamental, 2(04), 19-28.
Xursanaliyev, B. (2023). KICHIK VA YIRIK BIZNESNI BOSHQARISHNING ILGʻOR XORIJIY TAJRIBALARI. QO‘QON UNIVERSITETI XABARNOMASI, 7, 28-30.
Xursanaliyev, B. (2022). KICHIK BIZNESNING RIVOJLANISH FENOMENI. Xorazm Ma'mun akademiyasi xabarnomasi.
Wild, J. J., Subramanyam, K. R., & Halsey, R. F. (2015). Financial Statement Analysis. McGraw-Hill Education.
CFA Institute. (2019). Financial Statement Analysis. John Wiley & Sons.
Ugli, B. K. F. (2024). THE IMPACTING FACTORS ON SMALL BUSINESS GROWTH. Frontline Marketing, Management and Economics Journal, 4(01), 24-36.
Бочаров В.В., Леонтьев В. Е. Корпоративные финансы - Учебник. “Питер”, 2018. 592 c.; Донцова, Никифорова: Анализ бухгалтерской (финансовой) отчетности Дело и сервис2018 г. ISBN: 978-5-8018-0661
Быкова, Е. В. Финансовый менеджмент: учебное пособие / Е. В. Быкова ; под ред. В. А. Слепова. - М.: Рос. экон. акад., 2018. – 192
Urazov K.B. Iqtisodiyotni erkinlashtirish sharoitida buxgalteriya hisobini konseptual masalalari. Monografiya.-T.: Fan. 2005. 236 b
Downloads
Published
Iqtiboslik olish
Issue
Section
License
Copyright (c) 2024 QO‘QON UNIVERSITETI XABARNOMASI
This work is licensed under a Creative Commons Attribution 4.0 International License.
