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Kidas Model, Cash Flow, and Size Case of Palestine

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  • Tamer Bahjat Sabri

Abstract

This paper examines the nature of interaction between Kida’s model, the cash flows (operating, investing, financing) and the size. It covers the period between 2013 and 2014 based on annual financial statement of Palestinian listed companies in Palestine Stock Exchange. In order to test the hypotheses of the study, the researcher used independent samples T-test. The results show that we accept all null hypotheses, so Kida’s model does not distinguish between high and low cash flow (operating, investing, financing) and the size. Other results show that the model is unable sometimes to predict the failure of companies.

Suggested Citation

  • Tamer Bahjat Sabri, 2023. "Kidas Model, Cash Flow, and Size Case of Palestine," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(4), pages 1-48, February.
    • Handle: RePEc:ibn:ijbmjn:v:16:y:2023:i:4:p:48
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    References listed on IDEAS

    as
    1. Wilcox, Jw, 1971. "Simple Theory Of Financial Ratios As Predictors Of Failure," Journal of Accounting Research, Wiley Blackwell, vol. 9(2), pages 389-345.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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