IDEAS home Printed from https://ideas.repec.org/a/ids/ijaape/v5y2008i2p107-137.html
   My bibliography  Save this article

A cash flow distribution model: empirical analysis of Spanish firms

Author

Listed:
  • Mariano Gonzalez-Sanchez
  • Ana I. Mateos-Ansotegui

Abstract

Different ways of estimating the cash flow generated by a firm can be found in finance literature. These methods generally are based on the estimation of the flows in question, as well as on the analysis of the components involved in the calculation. We present an estimation of a static model of cash flow, in which the main objective is to study how the uses of cash flow generated by a firm are distributed and which variables affect that distribution. Given the fact that firm size is a crucial variable in addressing this question, we build a theoretical cash flow distribution model based on this size and, later, contrast it with a sample of Spanish firms.

Suggested Citation

  • Mariano Gonzalez-Sanchez & Ana I. Mateos-Ansotegui, 2008. "A cash flow distribution model: empirical analysis of Spanish firms," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 5(2), pages 107-137.
  • Handle: RePEc:ids:ijaape:v:5:y:2008:i:2:p:107-137
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=20841
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:5:y:2008:i:2:p:107-137. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Carmel O'Grady). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=41 .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.