Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/54445
Authors: 
Sánchez Alegría, S.
Lizarraga Dallo, F.
Glaría Aznárez, I.
Year of Publication: 
2008
Citation: 
[Journal:] Investigaciones europeas de dirección de la empresa (IEDEE) [ISSN:] 1135-2523 [Volume:] 14 [Year:] 2008 [Issue:] 2 [Pages:] 211-227
Abstract: 
The main purpose of this paper is to look for descriptive patterns in the Cash Flow Statement as a function of life cycle stages. Considering the 4 traditional stages (introduction, growth, maturity and decline), we test hypotheses related with signs, correlations and the weight of each of the three components of the Statement. Pre-established patterns are only appreciated with clarity if we specify sub-levels within each of the stages and as these become narrower. This is a consequence of the difficulty to accurately classify a firm in one of the life cycle stages.
Subjects: 
cash flow statement
life cycle
ordinary income
operating cash flow
investing
Document Type: 
Article

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