Results 201 to 210 of about 7,279 (264)

On earnings and cash flows as predictors of future cash flows

Journal of Accounting and Economics, 2021
Do accruals-based earnings provide better information about future operating cash flows than do operating cash flows themselves, as predicted by the Financial Accounting Standards Board's conceptual framework (FASB 1978)? While this is a foundational issue in accounting, because it addresses the information added by accrual accounting methods, testing ...
Ray Ball, Valeri V. Nikolaev
openaire   +1 more source

The Cash Flow Sensitivity of Cash

SSRN Electronic Journal, 2003
ABSTRACTWe model a firm's demand for liquidity to develop a new test of the effect of financial constraints on corporate policies. The effect of financial constraints is captured by the firm's propensity to save cash out of cash flows (the cash flow sensitivity of cash). We hypothesize that constrained firms should have a positive cash flow sensitivity
Heitor Almeida   +2 more
openaire   +1 more source

The Persistence of Cash Flow Components into Future Cash Flows

SSRN Electronic Journal, 2005
We examine the persistence of cash flow components in predicting future cash flows. In this study, we evaluate six cash flow components (which parallels the direct method of the cash flow statement): cash flows related to sales, cost of goods sold, operating expenses, interest, taxes, and other.
C.S. Agnes Cheng, Dana Hollie
openaire   +1 more source

Cash Flows in Networks

Management Science, 1970
The concept of maximising present value is applied to the timing of activities in a network. The mathematical form of the problem is that of maximising a nonlinear function subject to linear constraints and can be solved as a succession of linear programmes.
openaire   +1 more source

Cash Flow Management

Archives of Ophthalmology, 1993
In the face of decreasing reimbursement and increasing expenses, careful cash flow management has assumed an increasingly important role in developing and maintaining a successful ophthalmology practice. Funds must be collected as promptly and efficiently as possible, and retained and invested until needed by the practice to pay expenses.
openaire   +2 more sources

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