Mối quan hệ giữa lợi nhuận và dòng tiền trên báo cáo lưu chuyển tiền tệ

0 Người đánh giá. Xếp hạng trung bình 0

Tác giả: Thị Ngọc Bùi, Thị Ngọc Lan Nguyễn, Thị Thanh Phương Nguyễn

Ngôn ngữ: Vie

Ký hiệu phân loại: 650 Management and auxiliary services

Thông tin xuất bản: Tạp chí Khoa học Thương mại , 2022

Mô tả vật lý: 44-55

Bộ sưu tập: Metadata

ID: 416159

Thêm vào giỏ Liên kết toàn văn

Lợi nhuận và dòng tiền là hai thông tin quan trọng trong báo cáo lưu chuyển tiền tệ của doanh nghiệp. Tuy hai chỉ tiêu được lập trên những cơ sở khác nhau nhưng chúng đều hỗ trợ cho nhà quản trị và nhà đầu tư khi phân tích tài chính. Mục đích của nghiên cứu này nhằm chỉ ra mối quan hệ giữa lợi nhuận và dòng tiền của doanh nghiệp theo thời gian. Phương Pháp nghiên cứu định lượng được sử dụng với dữ liệu thứ cấp là báo cáo lưu chuyển tiền tệ của 712 công ty niêm yết trên thị trường chứng khoán Việt Nam năm 2019-2020. Sử dụng kỹ thuật phân tích hồi quy đơn biến của 4 mô hình để đánh giá mức độ tác động qua lại giữa lợi nhuận và dòng tiền. Kết quả nghiên cứu đã chứng minh tồn tại mối quan hệ giữa lợi nhuận và dòng tiền, trong cùng 1 năm lợi nhuận và dòng tiền tác động lẫn nhau với hệ số 0.680 và 0.688, giữa các năm sự tác động giảm dần, hệ số tác động 0.651 và 0.598. Mối quan hệ này đã chứng minh vai trò quan trọng của chỉ tiêu lợi nhuận và dòng tiền đối với doanh nghiệp. Bài viết đưa ra các khuyến nghị cho nhà quản trị cũng như nhà đầu tư cần quan tâm đồng thời đến 2 chỉ tiêu này trong ngắn hạn và dài hạn và cách lựa chọn lợi nhuận hay dòng tiền trong những tình huống cụ thể., Tóm tắt tiếng anh, Profit and cash flow are two important information in enterprises's cash flow statement. Although two targets are established on different bases, they both support investors when doing financial analysis. The purpose of this study is to show the relationship between profit and cash flow of enterprises over time. The quantitative research method is used through secondary data which is the cash flow statement of 712 companies listed on the Vietnamese stock market in 2019-2020. Using univariate regression analysis technique of 4 models to evaluate the level of interaction between profit and cash flow. Research results have proved that there is a relationship between profit and cash flow, in the same year profit and cash flow interact with each other, coefficients of 0.680 and 0.688, between years the impact between profit and cash flow decreases, the impact coefficients are 0.651 and 0.598. This relationship has proved the important role of profit and cash flow for enterprises. The article gives recommendations for managers as well as investors who need to pay attention to these two indicators simultaneously in the short and long term and how to choose profit or cash flow in specific situations.

1. Đọc trực tuyến

1. Đọc trực tuyến

Tạo bộ sưu tập với mã QR