Abstract: This study investigated the effects of cash flow accounting on corporate financial performance of listed consumer goods firms in Nigeria for the period 2015 to 2019. The study employed ex-post facto and correlational research designs. The population of the study comprised of twenty-six firm and Taro Yamene formula was utilized for the determination of sample size of twenty three firms. The data for the study was collected from the annual reports of sampled companies listed on the Nigerian Stock Exchange and descriptive, bivariate and multivariate analysis was employed for the purpose of data analysis. The result from the data analysis revealed a positive and significant relationship between operating cash flow.......
Keywords: Operating cash flow, financing cash flow, investing cash flow, profit after tax.
[1]. Abeyrathna, S.P.G.M. & Priyadarshana, A.J.M. (2019). Impact of firm size on profitability: Special reference to listed manufacturing companies in Sri Lanka. International Journal of Scientific and Research Publication, 9(6), 561 – 565.
[2]. Abughniem, M.S., Al-Aishat, M.D.H. & Hamdam, A. (2020). Free cash flow and firm performance: Empirical evidence from Amman Stock Exchange. International Journal of Innovation, Creativity and Change, 10(12), 668-681.
[3]. Adeyemi, S.B., Omobude, S.I. & Udofia, I.E. (2019). Impairment testing of intangible assets and quality of financial reporting of Nigerian manufacturing companies. Global Journal of Accounting, 5(1), 1-15.
[4]. Akinyomi, O.J. and O. Adebayo, (2013). Effect of firm size on profitability: Evidence from Nigerian manufacturing sector. Prime Journal of Business Administration and Management (BAM), 3(9): 1171-1175.
[5]. Amah, K. O., Michael, C. E. & Ihendinihu, J. U. (2016). Relationship of cash flow and financial performance of listed Banks in Nigeria. European Journal of Accounting, Auditing and FinanceResearch. 4(4), 89 – 97.