The Cash Flows Impact on the Financial Performance of Romanian Retail Companies

The study makes an analysis of the cash flow impact on the profitability of companies in the field of retail in Romania. The study involved a survey conducted on a number of 62 companies, the data were taken from the annual balance sheets published by the companies concerned and which were centraliz...

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Autores principales:	Lucian Gabriel MAXIM, Nicoleta BĂRBUȚĂ-MIȘU
Formato:	article
Lenguaje:	EN
Publicado:	Dunarea de Jos University of Galati 2021
Materias:	cash flow turnover profit financial management Electronic computers. Computer science QA75.5-76.95 Economic theory. Demography HB1-3840 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/3e8c512a873e4fc9a1e92d8e90313d76
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id	oai:doaj.org-article:3e8c512a873e4fc9a1e92d8e90313d76
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spelling	oai:doaj.org-article:3e8c512a873e4fc9a1e92d8e90313d762021-11-16T15:30:06ZThe Cash Flows Impact on the Financial Performance of Romanian Retail Companies10.35219/eai158404092061584-0409https://doaj.org/article/3e8c512a873e4fc9a1e92d8e90313d762021-09-01T00:00:00Zhttp://www.eia.feaa.ugal.ro/images/eia/2021_2/Maxim_Barbuta-Misu.pdfhttps://doaj.org/toc/1584-0409The study makes an analysis of the cash flow impact on the profitability of companies in the field of retail in Romania. The study involved a survey conducted on a number of 62 companies, the data were taken from the annual balance sheets published by the companies concerned and which were centralized and exported using the TPSoft website. The data were processed and analysed using the multiple regression technique for panel data. The research results revealed that the operational cash flow has a statistically significant positive effect (99.9% confidence) on the profitability of companies in this field, a performance represented by the net profit obtained. It was also observed that cash flows from financing and investments have a negative but significant relationship with corporate profitability.Lucian Gabriel MAXIMNicoleta BĂRBUȚĂ-MIȘUDunarea de Jos University of Galatiarticlecash flowturnoverprofitfinancial managementElectronic computers. Computer scienceQA75.5-76.95Economic theory. DemographyHB1-3840Economics as a scienceHB71-74ENAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, Vol 27, Iss 2, Pp 160-166 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	cash flow turnover profit financial management Electronic computers. Computer science QA75.5-76.95 Economic theory. Demography HB1-3840 Economics as a science HB71-74
spellingShingle	cash flow turnover profit financial management Electronic computers. Computer science QA75.5-76.95 Economic theory. Demography HB1-3840 Economics as a science HB71-74 Lucian Gabriel MAXIM Nicoleta BĂRBUȚĂ-MIȘU The Cash Flows Impact on the Financial Performance of Romanian Retail Companies
description	The study makes an analysis of the cash flow impact on the profitability of companies in the field of retail in Romania. The study involved a survey conducted on a number of 62 companies, the data were taken from the annual balance sheets published by the companies concerned and which were centralized and exported using the TPSoft website. The data were processed and analysed using the multiple regression technique for panel data. The research results revealed that the operational cash flow has a statistically significant positive effect (99.9% confidence) on the profitability of companies in this field, a performance represented by the net profit obtained. It was also observed that cash flows from financing and investments have a negative but significant relationship with corporate profitability.
format	article
author	Lucian Gabriel MAXIM Nicoleta BĂRBUȚĂ-MIȘU
author_facet	Lucian Gabriel MAXIM Nicoleta BĂRBUȚĂ-MIȘU
author_sort	Lucian Gabriel MAXIM
title	The Cash Flows Impact on the Financial Performance of Romanian Retail Companies
title_short	The Cash Flows Impact on the Financial Performance of Romanian Retail Companies
title_full	The Cash Flows Impact on the Financial Performance of Romanian Retail Companies
title_fullStr	The Cash Flows Impact on the Financial Performance of Romanian Retail Companies
title_full_unstemmed	The Cash Flows Impact on the Financial Performance of Romanian Retail Companies
title_sort	cash flows impact on the financial performance of romanian retail companies
publisher	Dunarea de Jos University of Galati
publishDate	2021
url	https://doaj.org/article/3e8c512a873e4fc9a1e92d8e90313d76
work_keys_str_mv	AT luciangabrielmaxim thecashflowsimpactonthefinancialperformanceofromanianretailcompanies AT nicoletabarbutamisu thecashflowsimpactonthefinancialperformanceofromanianretailcompanies AT luciangabrielmaxim cashflowsimpactonthefinancialperformanceofromanianretailcompanies AT nicoletabarbutamisu cashflowsimpactonthefinancialperformanceofromanianretailcompanies
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The Cash Flows Impact on the Financial Performance of Romanian Retail Companies

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