Results 231 to 240 of about 3,549 (260)

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
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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

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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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 ...
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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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Cash Flow Prediction: MLP and LSTM Compared to ARIMA and Prophet

Electronic Commerce Research, 2021
Hans Weytjens
exaly