Results 231 to 240 of about 3,311 (257)

FASB was Right: Earnings Beat Cash Flows when Predicting Future Cash Flows

SSRN Electronic Journal, 2020
Do accruals-based accounting earnings provide better information to investors about future operating cash flows than operating cash flows themselves, as predicted by FASB’s conceptual framework? The most recent evidence (Nallareddy et al., 2020) is that operating cash flows, measured correctly using cash flow statement data, consistently outperform ...
Ray Ball, Valeri V. Nikolaev
openaire   +1 more source

Accruals and the Prediction of Future Cash Flows

The Accounting Review, 1999
Building on the Dechow et al. (1998) model of the accrual process, this study investigates the role of accruals in predicting future cash flows. The model shows that each accrual component reflects different information relating to future cash flows; aggregate earnings masks this information.
Mary E. Barth, Donald P. Cram, Karen K. Nelson   +2 more
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Analysts' Cash Flow Forecasts and the Predictive Ability and Pricing of Operating Cash Flows

SSRN Electronic Journal, 2008
I examine the association between analysts' cash flow forecasts and the predictive ability and pricing of operating cash flows. I argue that when analysts issue cash flow forecasts, they serve a monitoring role over the firm's reported cash flow information.
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The usefulness of accounting estimates for predicting cash flows and earnings

Review of Accounting Studies, 2009
Accounting estimates and projections potentially improve the relevance of financial information by providing managers a venue to convey to investors forward-looking, inside information. The quality of financial information is, however, compromised by the increasing difficulty of making reliable estimates and forecasts and the frequent managerial misuse
Siyi Li, Baruch Itamar Lev, Theodore Sougiannis   +2 more
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Evidence on the Usefulness of Components of Cash Flows from Operating Activities in Predicting Future Cash Flows

SSRN Electronic Journal, 2006
This paper investigates the relevance of the actual components of Cash Flows from Operating Activities (CFO) in predicting future CFO. We find evidence that receipts from customers and payments to suppliers have incremental information content (relative to aggregate CFO) in predicting CFO. Further, utilising the disclosure of both interest received and
Neal Arthur, Grace Ching-hui Chuang
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Local Predictability of Stock Returns and Cash Flows

SSRN Electronic Journal, 2023
Deshui Yu, Li Chen
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Comparing US-GAAP and Iran-GAAP operating cash flows to predict future cash flows

Journal of Financial Reporting and Accounting, 2015
Purpose – The main objective of this paper is to compare the ability of US-generally accepted accounting principles (GAAP) operating cash flows versus Iran-GAAP operating cash flows in predicting future cash flows.
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THE PREDICTABILITY OF QUARTERLY CASH FLOWS

Journal of Business Finance & Accounting, 1981
Saleha B. Khumawala, Neil W. Polhemus, Woody M. Liao   +2 more
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Predicting of project cash flow curve

2001
In the paper, early results of research for the creation of theoretical cash flow curves for projects are described. The procedures for gathering data, selecting and grouping projects, creation of a database and statistical analysis are described. The derived theoretical curves on the basis of appropriate statistical databases are available in the ...
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Trends in statistically based quarterly cash-flow prediction models

Accounting Forum, 2014
Kenneth S Lorek
exaly