Results 261 to 270 of about 70,088 (310)
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On earnings and cash flows as predictors of future cash flows
Journal of Accounting and Economics, 2021Do accruals-based earnings provide better information about future operating cash flows than do operating cash flows themselves, as predicted by the Financial Accounting Standards Board's conceptual framework (FASB 1978)? While this is a foundational issue in accounting, because it addresses the information added by accrual accounting methods, testing ...
Ray Ball, Valeri V. Nikolaev
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The Cash Flow Sensitivity of Cash
SSRN Electronic Journal, 2003ABSTRACTWe model a firm's demand for liquidity to develop a new test of the effect of financial constraints on corporate policies. The effect of financial constraints is captured by the firm's propensity to save cash out of cash flows (the cash flow sensitivity of cash). We hypothesize that constrained firms should have a positive cash flow sensitivity
Heitor Almeida +2 more
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The Persistence of Cash Flow Components into Future Cash Flows
SSRN Electronic Journal, 2005We examine the persistence of cash flow components in predicting future cash flows. In this study, we evaluate six cash flow components (which parallels the direct method of the cash flow statement): cash flows related to sales, cost of goods sold, operating expenses, interest, taxes, and other.
C.S. Agnes Cheng, Dana Hollie
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Management Science, 1970
The concept of maximising present value is applied to the timing of activities in a network. The mathematical form of the problem is that of maximising a nonlinear function subject to linear constraints and can be solved as a succession of linear programmes.
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The concept of maximising present value is applied to the timing of activities in a network. The mathematical form of the problem is that of maximising a nonlinear function subject to linear constraints and can be solved as a succession of linear programmes.
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Archives of Ophthalmology, 1993
In the face of decreasing reimbursement and increasing expenses, careful cash flow management has assumed an increasingly important role in developing and maintaining a successful ophthalmology practice. Funds must be collected as promptly and efficiently as possible, and retained and invested until needed by the practice to pay expenses.
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In the face of decreasing reimbursement and increasing expenses, careful cash flow management has assumed an increasingly important role in developing and maintaining a successful ophthalmology practice. Funds must be collected as promptly and efficiently as possible, and retained and invested until needed by the practice to pay expenses.
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The Correct Definition for the Cash Flows to Value a Firm (Free Cash Flow and Cash Flow to Equity)
SSRN Electronic Journal, 2005Surprisingly there is a wide range of interpretations on how to calculate the cash flows for valuation purposes. This ample definition of what the cash flows are is shared by academicians and practitioners. Some of the definitions openly contradict the essential and basic concepts of cash flow and time value of money.
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Cash flow management and manufacturing firm financial performance: A longitudinal perspective
International Journal of Production Economics, 2014James R Kroes, Andrew S Manikas
exaly