The role of operating cash flow and accrual components of earnings in improving the predictive ability of earning [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2021 The prediction of Cash flow is involved in a number of economic decisions, particularly in investment. Previous research conducted in the United States has provided inconsistency in the results of investigating accounting data, cash flow and accrual ...
Shimaa Fathey mohammed metwally
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Jurnal Akuntansi, 2020 The purpose of this study is to determine the results of Earnings Per Share, Book Value Equity, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Current Ratio, Asset Returns and Asset Returns moderate Operating Cash Flow to Share Prices in ...
Arry Eksandy, Dirvi Surya Abbas
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Do Analysts’ Cash Flow Forecasts Improve Firm Value?
International Journal of Financial Studies, 2020 We examine whether analysts’ cash flow forecasts improve firm value. First, we analyze whether the joint issuance of financial analysts’ earnings and cash flow forecasts improve firm value.
Hyun Min Oh +2 more
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Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [PDF]
پژوهشهای تجربی حسابداری, 2012 Going concern assumption means that the activitiesof corporation will continue unlimited. But, it may be in doubt for many reasons such as negative cash flow.
Mehdi Moradzadeh Fard, Mohammad Sayyadi
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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
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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
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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
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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
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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
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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
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