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Predictive ability of operating cash flow and earnings on future cash flow of NSE-listed firms
Afro-Asian J. of Finance and Accounting, 2023Mwila J. Mulenga, Meena Bhatia
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Relevance of Goodwill Impairments to Cash Flow Prediction and Forecasting
Journal of Accounting, Auditing & Finance, 2016Eric D Bostwick, Sherwood Lane Lambert
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Cash flow prediction of a bank deposit using scalable graph analysis and machine learning
2021Mikio Takeuchi
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Impact of an accounting environment on cash flow prediction
Journal of International Accounting, Auditing and Taxation, 2004Jussi Nikkinen, Petri Sahlström
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A classic but fundamental issue in accounting research is which performance measure is better at predicting future cash flows. Using Japanese data, this study examines whether accounting earnings or cash flows are better performance measures to predict future operating cash flows and whether adding back depreciation and amortization to accounting ...
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Parameter prediction for cash flow forecasting models
Construction Management and Economics, 1992Martin Skitmore
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Estimation and Prediction Tests of Cash Flow Forecast Accuracy
Journal of Forecasting, 2013Choong-Yuel Yoo, Jinhan Pae
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Investigating the Predictive Power of Operating Income/Earnings vs. Cash Flows on Future Cash Flows
The Financial Accounting Standards Board (FASB, 1978), as well as the International Accounting Standards Board (IASB, 2020), claim that accrual accounting methods provide investors with more useful information when making predictions about future cash flows, than do operating cash flows themselves.Nilsson, Alexander, Printz, Alexander
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