Methodology of cash flows analysis [PDF]
Ekonomski Signali, 2021 Cash flows are one of the main indicators of liquidity and solvency of the company. In practice, the Statement of cash flows is very often done as "following document" to Balance sheet and Income statement. This is wrong.
Pavlović Miloš +2 more
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The Predictive Power of Future Cash Flow by Earning and Cash Flow [PDF]
Journal of Asset Management and Financing, 2021 The purpose of this study is to investigate the ability of past earnings, compared to past cash flows, to predict future cash flows. A sample of 69 companies was selected, during the years 2004 to 2017, and regression models were applied to analyze the ...
Amin Hajiannejad +2 more
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The role of operating cash flow and accrual components of earnings in improving the predictive ability of earning [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2021 The prediction of Cash flow is involved in a number of economic decisions, particularly in investment. Previous research conducted in the United States has provided inconsistency in the results of investigating accounting data, cash flow and accrual ...
Shimaa Fathey mohammed metwally
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Cash Flow Sensitivities and the Allocation of Internal Cash Flow [PDF]
SSRN Electronic Journal, 2013 We study how firms allocate cash flow by estimating the cash-flow sensitivities of various uses of cash flow. We decompose cash flow into a transitory and a permanent component and focus on the allocation of the transitory component, which by construction contains little information about future growth opportunities.
Chang, Xin +3 more
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The Effect of Short-term, Medium, and Long-term Time Horizons on the Prediction of Future Cash Flows: A Comparative Study of the Ability of Operating Earnings and Cash Flows [PDF]
راهبرد مدیریت مالی, 2017 Cash flow prediction is an essential component of economic decision making, particularly in investment and credit evaluation. This paper examines the comparative predictive ability of earnings and operating cash flows variables on future operating cash ...
Farzaneh Heidarpoor +2 more
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The Relation between Earnings and Cash Measuring Factors with Predicting Future Cash Flows [PDF]
پژوهشهای تجربی حسابداری, 2015 The purpose of this study is to examine the relative predictive power of earnings, cash flows from operations and two traditional measures of cash flows (i.e.
Mansour Garkaz +2 more
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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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A study on relationship between earnings management and operating cash flows management: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 This study investigates the impact of earnings management on operating cash flows management over the period 2004-2011 using the information of 119 firms listed on the Tehran Stock Exchange.
Bahman Banimahd, Mina Jalali Aliabadi
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Cash flow disaggregation and prediction of cash flow [PDF]
Journal of Applied Accounting Research, 2017 Purpose The purpose of this paper is to investigate the incremental information content of estimates of cash flow components in predicting future cash flows. Design/methodology/approach The authors examine whether the models incorporating components of operating cash flow from income statements and balance sheets using the direct method are ...
Khansalar, Ehsan, Namazi, Mohammad
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Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE) [PDF]
مجله دانش حسابداری, 2011 The purpose of this study is to investigate the relationship between operating cash flows and dividend changes. This is applied to the impact of operating cash flows on the lagged dividends and the net operating income.
Mohammad Hossein Setayesh +1 more
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