10.5937/skolbiz1-6033 = Interim financial reporting in function of proper decision making

Kacanski, Slobodan; Tomašević, Stevan; Vlaović-Begović, Sanja

doi:10.5937/skolbiz1-6033

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“…As said in the paper of Kaćanski et al (2014), it is important not only for the company's CEO but also for other business entities to have a good financial reporting system and insight into what the company has earned what it can earn. Can position "Balance account" -cash decide on the amount of EBITDA from the very fact that EBITDA is said to represent operating cash?…”

Section: Resultsmentioning

confidence: 99%

“…According to Kaćanski, Tomašević and Vlaović-Begović (2014), the connection between business entities is reflected in relations with suppliers and customers, various financial organizations, as well as government services. When entering into a business relationship with other entities, business entities need to be informed about them to ensure that their business relationship will be successful and cooperation will be reliable.…”

Section: Literature Reviewmentioning

confidence: 99%

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Research of differences between operating cash and cash on bank account in selected pharmaceutical companies in the Republic of Serbia

Popović-Stefanović¹

2021

Int J Econ Practice & Policy

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This research analyzes EBITDA as operating cash and an indicator of the company's earning capacity and cash on account at the end of the business year. The study underlines the difference between EBITDA as operative cash and cash that is really on the account at the end of the business year and shows whether there is an interdependence between these two coefficients. The paper accepts the null hypothesis and rejects the alternative, so it can be concluded that there are differences between operating cash (EBITDA) and cash on the bank account at the end of the business year. The difference between a company's annual earnings and what is on the account at the end of the business year is clarified. Some of the relevant questions are: Are EBITDA and cash on bank account the same? What are the differences between these two concepts? As the answer to the first question is negative, internal and external stakeholders cannot save time in calculating the EBITDA ratio by observing only the account balance at the end of the business year. The second question was used for research for a more detailed explanation of these two concepts.

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Section: Resultsmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%