6 articles for “Flow on Equity”

Set a search alert

Research ArticleOpen accessIn the keywordsEconomic and Financial Flow Generation in Tomato Industry in ItalyGiuseppe Bonazzi, Mattia IottiIn many Italian regions, firms operating in tomato industry have made significant investments in plants and machinery and often sell products to large food retail chains that require large stocks of inventory and have an average time of over 150 days for the payment of receivables. These management characteristics amplify capital requirements, in large part financed, increasing debt levels. Also, … …American Journal of Applied Sciences, Vol. 12, Issue 2 · 25 Mar 2015 · 7,118 accessesView PDF Cite

Research ArticleOpen accessIn the keywordsProfitability and Financial Sustainability Analysis in Italian Aquaculture Firms by Application of Economic and Financial MarginsMattia Iotti, Giuseppe BonazziAgricultural Firms operating in the aquaculture sector in Italy are often characterized by high investment and high capital intensity. In fact, these companies need to develop structures and breeding systems to generate adequate cash flow to repay their investment in fixed assets. In addition, the biological cycle of breeding further extends the need for capital, in this case to finance … …American Journal of Agricultural and Biological Sciences, Vol. 10, Issue 1 · 2 Apr 2015 · 8,436 accessesView PDF Cite

Research ArticleOpen accessIn the abstractINTEREST COVERAGE RATIOS (ICRs) AND FINANCIAL SUSTAINABILITY: APPLICATION TO FIRMS WITH BOVINE DAIRY LIVESTOCKGiuseppe Bonazzi, Mattia IottiAgricultural firms with bovine dairy livestock are characterized by high investments in capital equipment and this is determined by the biological cycle of production, which requires large investments in land, facilities and bovine herd. These large investments require funding from equity capital or debt capital, which generates financial costs. Therefore, it is necessary to assess not only the profitability of … …American Journal of Agricultural and Biological Sciences, Vol. 9, Issue 4 · 15 Oct 2014 · 7,652 accessesView PDF Cite

Research ArticleOpen accessIn the abstractTHE CONSIDERATION AND PURPOSE OF BORROWING: AN EMPIRICAL EVIDENCE FROM INDONESIA LISTED COMPANIESVentje Ilat, Winston PontohDebt often graced in most of capital structure of companies, particularly in financial statement and became issues in context of trade off theory and pecking order theory in most studies. Debt usually related with profit matter, because it is always want to be achieved by every companies. It started when companies own equity is insufficient to create investment in company’s … …American Journal of Applied Sciences, Vol. 11, Issue 7 · 2 May 2014 · 7,002 accessesView PDF Cite

Research ArticleOpen accessIn the abstractTOMATO PROCESSING FIRMS’ MANAGEMENT: A COMPARATIVE APPLICATION OF ECONOMIC AND FINANCIAL ANALYSESMattia Iotti, Giuseppe BonazziIn Italy, the territory that includes the Emilia-Romagna region, the southern areas of Lombardia and some of Piemonte’s territory is a center of national importance for tomato production and transformation. The processing firms operating in this area are characterized by significant investments in fixed assets and working capital. The article analyzes the annual account data of a sample of firms, … …American Journal of Applied Sciences, Vol. 11, Issue 7 · 28 Apr 2014 · 7,050 accessesView PDF Cite

Research ArticleOpen accessIn the abstractInformation Provided by Accrual and Cash Flow Measures in Determining Firms’ Performance: Malaysian EvidenceNorita Mohd Nasir, Shamsul Nahar AbdullahAccrual and cash flow measures have been argued to be able to evaluate firms’ performance, although the results are inconclusive throughout countries and time. This study examined the accrual and cash flow measures independently and jointly among Malaysian firms. The study predicted that the low cash flow subgroups (high income to cash flow firms) would show better results in operating, … …American Journal of Applied Sciences, Vol. 1, Issue 2 · 30 Jun 2004 · 7,327 accessesView PDF Cite