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Dividend Changes, Cash Flow Predictability, and Signaling of Future Cash Flows
SSRN Electronic Journal, 2006We 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
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Regression Analysis for ATM Cash Flow Prediction
2017 International Conference on Frontiers of Information Technology (FIT), 2017One 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
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FASB was Right: Earnings Beat Cash Flows when Predicting Future Cash Flows
SSRN Electronic Journal, 2020Do 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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Accruals and the Prediction of Future Cash Flows
The Accounting Review, 1999Building 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 +2 more
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Analysts' Cash Flow Forecasts and the Predictive Ability and Pricing of Operating Cash Flows
SSRN Electronic Journal, 2008I 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, 2009Accounting 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 +2 more
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Local Predictability of Stock Returns and Cash Flows
SSRN Electronic Journal, 2023Deshui 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, 2015Purpose – 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, 1981Saleha B. Khumawala +2 more
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Predicting of project cash flow curve
2001In 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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