Financial flexibility and the assessment of future cash flows
dc.contributor.author | Koornhof, Carolina, 1959- | |
dc.date.accessioned | 2018-06-11T13:00:03Z | |
dc.date.available | 2018-06-11T13:00:03Z | |
dc.date.issued | 1988 | |
dc.description.abstract | Information on financial flexibility is important to consider when projecting the cash flows of an enterprise. The level of financial flexibility can influence inter alia the risk profile, solvency and rate of return of an enterprise. At present, a gap exists between the informational needs of users and the actual information on financial flexibility presented in the financial statements. This paper suggests several improvements to the existing disclosure of this type of information. | en_ZA |
dc.description.department | Accounting | en_ZA |
dc.description.librarian | am2018 | en_ZA |
dc.description.uri | http://www.tandfonline.com/loi/riaj20 | en_ZA |
dc.identifier.citation | Koornhof, C 1988, 'Financial flexibility and the assessment of future cash flows', Investment Analysts Journal, vol. 17, no. 31, pp. 13-19. | en_ZA |
dc.identifier.issn | 1029-3523 (print) | |
dc.identifier.issn | 2077-0227 (online) | |
dc.identifier.uri | http://hdl.handle.net/2263/65117 | |
dc.language.iso | en | en_ZA |
dc.publisher | NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group) | en_ZA |
dc.rights | © 1988 Investment Analysts Society of South Africa. This is an electronic version of an article published in Investment Analysts Journal, vol. 17, no. 31, pp. 13-19, 1988. Investment Analysts Journal is available online at : http://www.tandfonline.com/loi/riaj20. | en_ZA |
dc.subject | Financial flexibility | en_ZA |
dc.subject | Cash flow | en_ZA |
dc.subject | Enterprise | en_ZA |
dc.subject | Financial statements | en_ZA |
dc.title | Financial flexibility and the assessment of future cash flows | en_ZA |
dc.type | Article | en_ZA |