The role of operating cash flow and accrual components of earnings in improving the predictive ability of earning [PDF]
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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Cash-Flow Predictability: Still Going Strong [PDF]
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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Cash flow forecasting by using simple and sophisticated models in Iranian companies [PDF]
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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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]
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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Pengaruh Operating Capacity, Sales Growth, dan Arus Kas Operasi Terhadap Financial Distress
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]
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
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]
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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On Predictability of Revisioning in Corporate Cash Flow Forecasting [PDF]
Financial services within corporations usually are part of an information system on which many business functions depend. As of the importance of forecast quality for financial services, means of forecast accuracy improvement, such as data-driven statistical prediction techniques and/or forecast support systems, have been subject to IS research since ...
Knoell, Florian +2 more
openaire +4 more sources
Using Cash Flow Ratios To Establish A Manufacturing Bankruptcy Prediction Model
This research has the purpose of forming a bankruptcy prediction model that will occur in manufacturing companies that listed in Indonesia Stock Exchange using the ratioof cash flow because the manufacturing industry plays an important role in a country ...
M. Sienly Veronica +2 more
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