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
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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
doaj +1 more source
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
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Cash-Flow Predictability: Still Going Strong [PDF]
SSRN Electronic Journal, 2010 The common perception in the literature is that current dividend yields are uninformative about future dividends, but contain some information about future stock returns. In this paper, we show that this finding reverses when looking at a broad panel of countries outside the U.S..
Schmelling, Maik +2 more
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The Effect of Short-term, Medium, and Long-term Time Horizons on the Prediction of Future Cash Flows: A Comparative Study of the Ability of Operating Earnings and Cash Flows [PDF]
راهبرد مدیریت مالی, 2017 Cash flow prediction is an essential component of economic decision making, particularly in investment and credit evaluation. This paper examines the comparative predictive ability of earnings and operating cash flows variables on future operating cash ...
Farzaneh Heidarpoor +2 more
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Cash flow forecasting by using simple and sophisticated models in Iranian companies [PDF]
Iranian Journal of Finance, 2020 Cash flow is one of the critical resources in the economic unit and the balance between available cash and cash needs is the most important factor in economic health.
Fatemeh Sarraf
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Pengaruh Operating Capacity, Sales Growth, dan Arus Kas Operasi Terhadap Financial Distress
Jurnal Aplikasi Bisnis dan Manajemen, 2023 This study aims to examine the effect of Operating Capacity, Sales Growth, and Operating Cash Flow on Financial Distress in Service Companies in the Infrastructure, Utilities, and Transportation sectors listed on IDX period 2018-2020.
Miswaty, Dila Novitasari
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Predictability of Returns and Cash Flows [PDF]
SSRN Electronic Journal, 2011 We review the literature on return and cash-flow growth predictability from the perspective of the present-value identity. We focus predominantly on recent work. Our emphasis is on U.S. aggregate stock return predictability, but we also discuss evidence from other asset classes and countries.
Ralph S.J. Koijen +1 more
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Predicción del fracaso empresarial utilizando métricas de flujo de efectivo
Revista Mexicana de Economía y Finanzas Nueva Época REMEF, 2023 Predicting Business Failure Using Cash Flow Metrics The purpose of this research is to examine the efficiency of cash flow metrics to forecast the probability of default of companies.
Viviana Lambreton Torres
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Investigation of the Ability of Restatement Items for Prediction of Operation Cash Flow with Respect to Choice of Accounting by Managers [PDF]
مجله توسعه و سرمایه, 2021 Objective: investors and creditors require financial information to make sound investing decisions. One of the main criteria in evaluating company performance is prediction of its future cash flow which is an inseparable part of all financial units and ...
Omid Pourheidari +2 more
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