List of publications on a keyword: «cash-flow statement»
Sokolova Natalia Aleksandrovna , candidate of economic sciences , associate professor
FSBEI of HE "Saint-Petersburg State University" , Санкт-Петербург г
«Identification of corporate life-cycle based on cash flows»
One of the modern approaches for identification of corporate life-cycle stages is based on the cash-flows from different types of activities. According to this method, cash-flows from operating, investing and financing activities are different and form a unique combination depending on particular stage of the cycle and therefore, this information allows to identify these stages. The article overviews the above mentioned approach, analyzes practical examples and provides empirical conclusions based on the research of both foreign and domestic scientists-economists.