<b>Analysis of Scientific Literature on the Cash Flows and the Cash Flows Statement: a study of the Journal of Accounting and Finance, of the University of São Paulo from 1989 to 2009</b> - doi: 10.4025/enfoque.v30i2.12452

  • Daiane dos Santos Barbosa Universidade Federal do Rio Grande - FURG
  • Alexandre Costa Quintana Universidade Federal do Rio Grande - FURG
  • Débora Gomes Machado Universidade Federal do Rio Grande - FURG
DOI: https://doi.org/10.4025/enfoque.v30i2.12452
Keywords: Cash Flow Statement, Scientific Production, USP Journal

Abstract

In increasingly competitive markets, companies need a differential that will bring them advantages over the competition. This differential should help the company to remain healthy for the market and with the administration, in an attempt to effectively manage their cash flows. In this approach, this study lies in financial management and aims to verify the scientific literature on the cash flows and the Cash Flows Statement, in the Journal of Accounting and Finance, University of São Paulo, from 1989 to 2009. The study was conducted through a bibliometric research, aiming to identify the characteristics of the articles analyzed. This is a descriptive-exploratory, documentary and qualitative approach. It was found that the scientific publications relating to cash flows and the Cash Flows Statement in the journal Accounting and Finance, did not have a significant number of publications related to the subject over the past 21 years. Among the publications we identified the average number of authors per paper, institutions of higher education to which they are linked, the author of the seminal issue, the type and source of references used and the main topics discussed.

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Author Biographies

Daiane dos Santos Barbosa, Universidade Federal do Rio Grande - FURG
Especializanda e Bacharel em Ciências Contábeis pela Universidade Federal de Rio Grande - FURG
Alexandre Costa Quintana, Universidade Federal do Rio Grande - FURG
Mestre em Administração pela Universidade Federal de Santa Catarina – UFSC Professor do Instituto de Ciências Econômicas, Administrativas e Contábeis da Universidade Federal de Rio Grande - FURG
Débora Gomes Machado, Universidade Federal do Rio Grande - FURG
Doutoranda em Ciências Contábeis e Administração pela Universidade Regional de Blumenau – FURB Professora do Instituto de Ciências Econômicas, Administrativas e Contábeis da Universidade Federal de Rio Grande - FURG
Published
2011-09-06
How to Cite
Barbosa, D. dos S., Quintana, A. C., & Machado, D. G. (2011). <b>Analysis of Scientific Literature on the Cash Flows and the Cash Flows Statement: a study of the Journal of Accounting and Finance, of the University of São Paulo from 1989 to 2009</b&gt; - doi: 10.4025/enfoque.v30i2.12452. Enfoque: Reflexão Contábil, 30(2), 52-66. https://doi.org/10.4025/enfoque.v30i2.12452
Issue
Vol 30 No 2 (2011)
Section
Original Articles

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