A Comparative Study of Cash Flow Statement Analysis of Nepalese Commercial Banks (With Reference To Standard Chartered Bank Limited, Nepal SBI Bank Limited And Everest Bank Limited.)
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Central Department of Management
Abstract
The statement of cash flow is a circular part of financial reporting. The study was
carried out to explore the key determinants of cash flow analysis of Standard
Chartered Bank Ltd., Nepal SBI Bank Ltd. and Everest Bank ltd. using the data sets
available of the company over the periods of five years (2070/071 to 2074/075).
The major objectives behind this study is to analyzed the fluctuation of cash flows of
selected banks, to analyze the factors those affect the cash flows of them and to
analyze the liquidity and profitability position of them. The cash flow of selected
banks is dependent variable while long term financing, operating profit, non – cash
transactions, profitability and liquidity are taken as independent variables. Descriptive
research design is to generalize the study. All 28 commercial banks are taken as
population and three banks are taken as sample.
The study finds that cash flow from operating activities, investing activities and
financing activities of these banks are fluctuating over the time. Therefore it is
conclude that these banks are inconsistent in terms of their cash flows which indicate
higher risk for the investors. Therefore, an effort has been made in the study to
provide a possible suggestive framework for the better cash management.