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Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?
The Accounting Review, 2009 ABSTRACT: Motivated by recent FASB, IASB, and CFA Institute comments, we explore the predictive value of direct method cash flow disclosures. A primary stated purpose of the direct method is to better forecast future performance. To examine this purpose, we first document that direct method line items, such as cash received from customers, are not ...
Orpurt, Steven Francis, Zang, Yoonseok
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Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro +3 more
wiley +1 more source
Financial literature about discounted cash flow valuation [PDF]
There is a wealth of literature about discounted cash flow valuation. In this paper, we will discuss the most important papers, highlighting those that propose different expressions for the value of the tax shield (VTS).
Fernandez, Pablo
core
The Effect of Earnings, Operating Cash Flows and Accruals in Predicting Future Operating Cash Flows
INVEST : Jurnal Inovasi Bisnis dan AkuntansiThe purpose of this study was to analyse the effect of gross profit, operating profit, net profit, operating cash flow, changes in accounts receivable, changes in accounts payable, changes in inventory and depreciation expense simultaneously on the prediction of future operating cash flow.
Rimet Rimet, Annisa Luthfiah
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Climate Change Risk and Financial Stability: Implications for European Banking Institutions
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley +1 more source
Az Agrifirm Magyarország Zrt. cash flow elemzése
, 2013 Az Agrifirm Magyarország Zrt. cash flow elemzése. Kitérve a működési, befektetési, finanszírozási cash flow elemzésére. A cash flow elemzése mutatószámok segítségével.Következtetések, javaslatok tétele a vállalkozás pénzügyi helyzetére.Pénzügy és ...
Fazekas, Adrienn
core
SystemsThis study develops a cash flow growth pathway model to analyze and predict the dynamic and nonlinear lifecycle trajectories of software SMEs. Specifically, it identifies lifecycle stages using cash flow patterns, maps transition pathways empirically ...
Seong-Jun Hwang +2 more
doaj +1 more source
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
Regulatory solvency prediction in property-liability insurance: risk-based capital, audit ratios, and cash flow simulation [PDF]
This paper analyzes the accuracy of the principal models used by U.S. insurance regulators to predict insolvencies in the property-liability insurance industry and compares these models with a relatively new solvency testing approach--cash flow ...
J. David Cummins +2 more
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A CRITICAL STUDY REGARDING THE ELABORATION OF THE CASH FLOW STATEMENT USING THE DIRECT METHOD IN ROMANIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2013 The direct method, which is the subject of this study, involves the identification and inclusion in the statement ofcash flows of the encashments and the payments made by the company. Although IAS 7 recommends the usage of thedirect method to prepare the
ŢĂRAN MOROŞAN ADRIAN
doaj