Results 51 to 60 of about 3,549 (260)
Cash Flow disaggregation and the Prediction of Future Earnings [PDF]
مطالعات تجربی حسابداری مالی, 2010 According to the Iranian Accounting Standard No. 2, alternative use of both direct and indirect methods of reporting cash flows from operating activities is allowed. In practice, despite all persuasive and encouraging measures favoring the direct method,
M. Gh. Osmani, M. H Namdar
doaj
Jurnal Dinamika Manajemen, 2018 We believe company financial statements can be used as a tool to analyze and also as an indicator to know the financial performance. The financial statements contain information for various financial ratios, which are an important tool for assessing the ...
Irma Setyawati, Rizki Amelia
doaj +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Preserving ecosystem services, along with economic and environmental benefits, will require future landscape policies to identify and incorporate relevant landscape features. In this paper, we investigate the causal effect of agricultural landscape simplification on drought‐related grassland damages.
Marco Ferro +5 more
wiley +1 more source
Cash Flows and Earnings in Predicting Future Cash Flows: A Study of Deposit Money Banks in Nigeria [PDF]
Advances in Research, 2018 The researchers examined the abilities of past cash flows and past earnings in predicting future operating cash flows of Nigerian Money deposit banks. Ex-post facto design was used in conducting the study while sampling 13 out of the 14 deposit money banks listed on the Nigerian Stock Exchange from 2011 to 2016.
Umoren, Adebimpe Otu, Umoffong, Nsima
openaire +2 more sources
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Energy scarcity remains a persistent challenge in sub‐Saharan Africa (SSA), where limited access to reliable, affordable, and clean energy constrains socioeconomic development. Biomass resources, including agricultural residues, forest waste, and waste from other biological sources, are widely available, but their use for modern energy ...
Joseph O. Dirisu +2 more
wiley +1 more source
Accounting and Finance Research, 2017 AbstractResearch on the relative ability of accounting information aims in examining the ability of accounting information to predict future cash flow and earnings, based on the assertion given by Financial Accounting Standard Board (FASB) which states that the earnings and its components have a better predictive power than cash flow itself (FASB,1978
Mwila Joseph Mulenga, Meena Bhatia
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Ability of combinations of cash flow components to predict financial distress
Business: Theory and Practice, 2011 The aim of this research is to provide a model that predicts company’s financial distress on the basis of the operational, investment and financing components of its cash flow statement. To prevent bankruptcy and its negative consequences that among them
Gholamreza Kordestani +2 more
doaj
Prediction of Cash Flows: Selection of A Sustainable Model
Business ReviewThis study addresses the limited evidence on cash flow prediction in Pakistan by examining how aggregate and disaggregated accrual-based models forecast future cash flows of non-financial firms. Using 20 years of firm-level data and panel regression with
Arslan Qayyum +2 more
doaj +1 more source