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Informational Valences of the Cash Flow Statement - Methodological and Interpretative Approaches

In latest decades, mainly with the advance of globalization and business expansion at worldwide level, with the diversification of the possible risks and with the uncertainty characterizing the business world, the demands on the type of information required by the ever-increasing competitive business milieu attained higher and higher values. The present investigation provides arguments in favor of the informational valences of the treasury flows in the process of an entity's financial communication, in reducing the informational asymmetry among the actors intervening on the capital market. To attain such an objective, a comparative study on the two methods of determination of the net treasury flows, the direct and the indirect methods, respectively, is first elaborated, permitting an estimation on which of them is capable of best evidencing the connection between the entity's aggregate strategy and its financial strategy. There follows the analysis of the cash-flow statement, through methodological and interpretative approaches of the partial treasury flows and through a system of indices expressed as ratios, which explains the movements influencing the monetary balance.