Results 11 to 20 of about 3,294,345 (300)
The usefulness of direct cash flow statements under IFRS [PDF]
, 2013 The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards.
Duboisée de Ricquebourg, Alan Jonathan
core +6 more sources
Is investment-cash flow sensitivity caused by agency costs or asymmetric information? Evidence from the UK [PDF]
, 2005 We investigate the investment-cash flow sensitivity of a large sample of the UK listed firms and confirm that investment is strongly cash flow-sensitive. Is this sensitivity a result of agency problems when managers with high discretion overinvest, or of
Renneboog, Luc D R, Pawlina, G
core +7 more sources
Cash Flow Sensitivities and the Allocation of Internal Cash Flow [PDF]
SSRN Electronic Journal, 2013 We study how firms allocate cash flow by estimating the cash-flow sensitivities of various uses of cash flow. We decompose cash flow into a transitory and a permanent component and focus on the allocation of the transitory component, which by construction contains little information about future growth opportunities.
Chang, Xin +3 more
openaire +4 more sources
Cash flow disaggregation and prediction of cash flow [PDF]
Journal of Applied Accounting Research, 2017 Purpose The purpose of this paper is to investigate the incremental information content of estimates of cash flow components in predicting future cash flows. Design/methodology/approach The authors examine whether the models incorporating components of operating cash flow from income statements and balance sheets using the direct method are ...
Khansalar, Ehsan, Namazi, Mohammad
openaire +1 more source
Cash flow analysis of company „Transpo“ for 2019–2021
Taikomieji Moksliniai Tyrimai, 2022 The article deals with the theoretical aspects of the cash flow statement analysis and presents the cash flow classification. Horizontal and vertical analysis of the financial statements of the transport company “Transpo” for 2019–2021 was performed ...
Simona Daugėlaitė, Lina Kušleikienė
doaj
The system of formation and evaluation of the information of cash flows
Journal of Business Economics and Management, 2006 A very urgent problem of formation of cash flows in conditions of the competitive market is considered in the present article. Cash flows are defined as the inflows and outflows of cash and cash equivalents, created within a certain period of time out of
Jonas Mackevičius, Kastytis Senkus
doaj +1 more source
An investigation on how to estimate future cash flows: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2014 This paper presents an empirical investigation to predict future cash flows using present cash flow and accruals using the information of 96 selected firms listed on Tehran Stock Exchange over the period 2007-2011.
Roghayeh Ahmdi Panah Banad Koki +1 more
doaj +1 more source
The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [PDF]
پژوهشهای تجربی حسابداری, 2016 This paper examines the effectiveness of cash distributions to shareholders on operational and free cash flow predictability. The Wilcoxon rank sum test has been used to compare the prediction errors and data from 123 firms listed in Tehran Stock ...
vida mojtahedzade +2 more
doaj +1 more source
The Influence Mechanism of Different Cash Flow Availability on R&D Investment: Evidence from China
Complexity, 2022 It has been widely assumed and proven that a firm’s research and development (R&D) investment is limited if the availability of cash flow is constrained. The purpose of this study is to verify the opposite proposition: whether firms invest heavily in R&D
Xiaobo Wu, Ye Hua, Hao Lu
doaj +1 more source
A Mixed Review of Cash Flow Modeling: Potential of Blockchain for Modular Construction
Buildings, 2022 Cash is considered the most critical resource in construction projects. However, many contractors fail to obtain adequate liquidity due to a lack of proper cash flow management.
Mohamed Assaf +3 more
doaj +1 more source