Results 111 to 120 of about 4,691,430 (287)

Explaining Returns with Cash-Flow Proxies [PDF]

open access: yes
Stock returns are correlated with contemporaneous earnings growth, dividend growth, future real activity, and other cash-flow proxies. The correlation between cash-flow proxies and stock returns may arise from association of cash-flow proxies with one ...
Tuomo Vuolteenaho, Peter Hecht
core  

An Effective Model to Predict Cash Flow Based on a Comparison of the Relevant Models: Case of Tehran Stock Exchange [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2008
This paper studies the cash flows forecast models and compares the predictive ability of models based on absolute forecast error. Also in this paper, as the indicator of volatility of business environment, the effects of volatility of sales and ...
علی ثقفی   +1 more
doaj  

Predictibility of Returns with Buyback Cash Flows

open access: yesAsian Academy of Management Journal of Accounting and Finance
This article re-evaluates return and cash flow predictability, extending beyond dividends to include repurchases and issuances cash flows. Employing total distribution in the Campbell-Schiller decomposition, I examine how prices respond to discount rate and cash flow growth changes.
openaire   +1 more source

Asset Redeployability and Biodiversity Risk

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan   +2 more
wiley   +1 more source

The effect of cash flow statements [PDF]

open access: yes, 2002
As of the business year started April 1, in 2000, it became compulsory to prepare cash flow statements and make them public in Japan. This step can be considered as a harmonization with international accounting standards, which is necessary for the ...
SUZUKI, Yuichiro   +2 more
core  

Patents as Green Signals: Capital Market Responses to Corporate Green Innovation in Carbon‐ and Energy‐Intensive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley   +1 more source

Factor Analysis of Net Cash Flow Margin Ratio

open access: yes, 2019
The study object is net cash flow or profit margin ratios within a company. Sometimes it is very difficult to reveal and identify the factors that affect the net cash flow margin. Cash flow ratio within a company is analyzed.
Rohanova, Hanna
core  

Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu   +4 more
wiley   +1 more source

Discounted cash flow valuation methods: Examples of perpetuities, constant growth and general case [PDF]

open access: yes
This paper explores the discounted cash flow valuation methods. We start the paper with the simplest case: no-growth, perpetual-life companies. Then we will study the continuous growth case and, finally, the general case.
Fernandez, Pablo
core  

Integrative Analysis of Traditional and Cash Flow Financial Ratios: Insights from a Systematic Comparative Review

open access: yesRisks
This systematic review analyzes and compares the predictive power between traditional financial ratios and cash flow-based ratios in estimating performance.
Dimitra Seretidou   +2 more
doaj   +1 more source

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