Results 81 to 90 of about 3,549 (260)

PREDICTION INTERVALS IN MACHINE LEARNING: RESIDUAL BOOTSTRAP AND QUANTILE REGRESSION FOR CASH FLOW ANALYSIS

Barekeng
Time series forecasting often faces challenges in producing reliable predictions due to inherent uncertainty in dynamic systems. While point predictions are commonly used, they may not adequately capture this uncertainty, especially in financial systems ...
Wa Ode Rahmalia Safitri, Farit Mochamad Afendi, Budi Susetyo   +2 more
doaj   +1 more source

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro, Arati Kale, Devendra Kale, Franco Ernesto Rubino   +3 more
wiley   +1 more source

The Effect of Earnings, Operating Cash Flows and Accruals in Predicting Future Operating Cash Flows

INVEST : Jurnal Inovasi Bisnis dan Akuntansi
The purpose of this study was to analyse the effect of gross profit, operating profit, net profit, operating cash flow, changes in accounts receivable, changes in accounts payable, changes in inventory and depreciation expense simultaneously on the prediction of future operating cash flow.
Rimet Rimet, Annisa Luthfiah
openaire   +1 more source

Climate Change Risk and Financial Stability: Implications for European Banking Institutions

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley   +1 more source

Development of a Cash Flow Growth Pathway Model for Predicting Lifecycle Transitions in Software SMEs

Systems
This study develops a cash flow growth pathway model to analyze and predict the dynamic and nonlinear lifecycle trajectories of software SMEs. Specifically, it identifies lifecycle stages using cash flow patterns, maps transition pathways empirically ...
Seong-Jun Hwang, Jong-Yi Hong, Kyung-Bo Park   +2 more
doaj   +1 more source

Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska, Sara Jonsson, Lu Liu, Michał Dzieliński   +3 more
wiley   +1 more source

A CRITICAL STUDY REGARDING THE ELABORATION OF THE CASH FLOW STATEMENT USING THE DIRECT METHOD IN ROMANIA [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2013
The direct method, which is the subject of this study, involves the identification and inclusion in the statement ofcash flows of the encashments and the payments made by the company. Although IAS 7 recommends the usage of thedirect method to prepare the
ŢĂRAN MOROŞAN ADRIAN
doaj  

A Bankruptcy Prediction Method Based on Cash Flow Using SOM

Journal of Japan Society for Fuzzy Theory and Intelligent Informatics, 2006
Bankruptcy prediction is more important than a changing of the stock price for investors because they will have a big loss if the investing company goes bankrupt. There are some methods using discriminant analysis, such as Altman's Z-score for the bankruptcy prediction.
Iori Nakaoka, Kyuichiro Tani, Yukinobu Hoshino, Katsuari Kamei   +3 more
openaire   +3 more sources

Fueling Tomorrow: Scenario Planning for the Future of Gas Stations

Business Strategy and the Environment, EarlyView.
ABSTRACT Transport electrification is reshaping the service infrastructures that mediate everyday mobility, yet most electrification scenario studies remain macrolevel and offer limited insight into how incumbent forecourt (gas‐station) networks can adapt under deep uncertainty.
Joao Gabriel Rosa, Fabiano Armellini, Jean‐Marc Robert   +2 more
wiley   +1 more source

Re-Examining Organisational Performance: An Empirical Study on the Relationships Between Revenue, Net Profit, Cash Flow per Share, and Earnings per Share in Australian Energy Firms

Information
New approaches to improve organisational performance in firms are evolving in this data-driven age. However, there is lack of studies in examining the relationship between revenue, net profit, cash flow per share, and earnings per share.
Kabossa A. B. Msimangira, Shirley Wong, Sitalakshmi Venkatraman   +2 more
doaj   +1 more source