Results 221 to 230 of about 3,311 (257)

Accruals and the prediction of future cash flows

Management Research Review, 2011
PurposeThe purpose of this paper is to examine the comparative abilities of current period cash flows and earnings (and its components) to predict one‐year‐ahead cash flow from operations in Egypt.Design/methodology/approachThe study uses the cash flow prediction models developed by Barth, Cram, and Nelson to examine the predictive abilities of ...
Ibrahim El-Sayed Ebaid
exaly   +2 more sources

Out-of-sample cash flow prediction and cash distributions to shareholders

Advances in Accounting, 2011
Abstract This study provides empirical evidence that net cash distributions to shareholders provide a noteworthy context for improving the out-of-sample prediction of cash flow. Dechow et al. (2008) suggest that net distributions to shareholders is an indicator for future cash flow, and the current study hypothesizes that the accuracy of out-of ...
exaly   +2 more sources

Does cash flow predict returns? [PDF]

open access: possibleInternational Review of Financial Analysis, 2014
In this paper, we propose the hypothesis that cash flow and cash flow volatility predict returns. We categorize firms listed on the New York Stock Exchange into sectors, and apply tests for both in-sample and out-of-sample predictability. While we find strong evidence that cash flow volatility predicts returns for all sectors, the evidence obtained ...
Paresh K Narayan, Joakim Westerlund
openaire   +1 more source

Cash Flow in Bankruptcy Prediction

Financial Management, 1987
0 Users of financial statements have been showing an increased interest in cash flow information [e.g., 13, 27]. In lieu of disclosures from companies that detail actual cash receipts and disbursements, users have had to derive their own estimates based upon the available financial disclosures [e.g., 7, 10, 18].
Michael J. Gombola   +3 more
openaire   +1 more source

Dividend Changes, Cash Flow Predictability, and Signaling of Future Cash Flows

SSRN Electronic Journal, 2006
We present fresh evidence on the validity of the dividend signaling hypothesis (DSH), by using a new testing approach. Using a simple dividend signaling model, we derive three empirically identifiable drivers of the marginal net benefit of signaling: cash flow predictability, market-to-book ratio, and past equity returns.
Amy Chun-Chia Chang   +2 more
openaire   +1 more source

Regression Analysis for ATM Cash Flow Prediction

2017 International Conference on Frontiers of Information Technology (FIT), 2017
One of the most challenging task for a bank is to maintain cash in their ATMs (Automated Teller Machines) so that they can easily serve their customers. To solve this problem, they create a daily estimate for each of their ATM, which can result into “Out of Cash” or “Over Stock” situations.
Akber Rajwani   +3 more
openaire   +2 more sources

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