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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, 2023
Mwila J. Mulenga, Meena Bhatia
openaire   +1 more source

Relevance of Goodwill Impairments to Cash Flow Prediction and Forecasting

Journal of Accounting, Auditing & Finance, 2016
Eric D Bostwick, Sherwood Lane Lambert
exaly  

Impact of an accounting environment on cash flow prediction

Journal of International Accounting, Auditing and Taxation, 2004
Jussi Nikkinen, Petri Sahlström
exaly  

"Measure" Wars: An Empirical Examination of Cash flow Predictability of Accounting Earnings and Cash flows in Japan

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, 1992
Martin Skitmore
exaly  

Estimation and Prediction Tests of Cash Flow Forecast Accuracy

Journal of Forecasting, 2013
Choong-Yuel Yoo, Jinhan Pae
exaly  

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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