Cash flow forecasting by using simple and sophisticated models in Iranian companies [PDF]
Iranian Journal of Finance, 2020 Cash flow is one of the critical resources in the economic unit and the balance between available cash and cash needs is the most important factor in economic health.
Fatemeh Sarraf
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The Effect of Financial Statement Comparability on Idiosyncratic Return Volatility by Emphasis on the Financial Reporting Quality [PDF]
Journal of Asset Management and Financing, 2021 The present study aims to determine the effect of financial statement comparability on the idiosyncratic return volatility with emphasis on the quality of financial reporting.
Majid Hashemi Dehchi +2 more
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The Value Relevance of Accounting Information during the Essential Volatility in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2018 This study examines the value relevance in the Tehran Stock Exchange and compares the value relevance of accounting measures during the essential volatility in Tehran Stock Exchange.
zahra farhadi +1 more
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Earnings Volatility, Cash Flow Volatility, and Informed Trading [PDF]
Journal of Accounting Research, 2008 ABSTRACTI examine whether earnings that are smoother or more volatile than cash flows provide or garble information. Consistent with theories that predict more informed trading when public information is less informative, I find that bid‐ask spreads and the probability of informed trading are higher both when earnings are smoother than cash flows and ...
openaire +1 more source
Conceptual Approaches to the Development of a Cash Flow Classifier
Вестник Российского экономического университета имени Г. В. Плеханова, 2023 Cash flows are a convenient source of operational information for analyzing the state of the economy. Obtaining this information will ensure the use of operational regulatory tools to achieve the goals of economic security. The purpose of the study is to
V. V. Maslennikov, A. V. Larionov
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The Effect of Industry Operating Cash Flow Volatility on Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism [PDF]
مطالعات تجربی حسابداری مالیStock price crash risk, defined as an adverse event, is a pervasive phenomenon at the market level. This implies that theStock price crash risk, defined as an adverse event, is a pervasive phenomenon at the market level.
Sarah Mohsin +2 more
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Sriwijaya International Journal of Dynamic Economics and Business, 2020 Research is aiming at analyzing the influence of operating cycle, cash flow volatility, and audit fee on earnings persistence by studying manufacturing companies listed on Indonesia Stock Exchange (IDX).
Douglas Douglas +2 more
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Dividend Policy and investment: Role of cash flow uncertainty [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2017 The aim of this study was to investigate the relationship between Dividend policy and investment with regard to the role of cash flow uncertainty. Uncertainty in the cash flow in terms of lack of cash flow and cash flow volatility is measured.
محمد مرادی +2 more
doaj
ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2010 This research is aimed to examine and find out empirical evidence of the influence of cash flow volatility, magnitude of accrual, sales volatility, leverage, and operating cycle on earnings persistence.
Zaenal Fanani
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Earnings persistence determinants in Indonesia’s consumer goods companies
Jurnal Akuntansi dan Auditing Indonesia, 2023 This study aims to investigate the effect of various financial factors that affect the consumer product sectors in the Indonesia Stock Exchange earnings persistence.
Hanum Paramaratri +2 more
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