SOURCES OF SHAPING AND KEY LINES IN SHADOW CASH FLOWS
Вестник Российского экономического университета имени Г. В. Плеханова, 2017 The article provides classification of shadow cash flows according to directions of their distribution (criminal, latent and non-tax). The author identifies specific features of shadow cash flows formed by each of the mentioned-above directions, assesses
Vadim E. Chekmaryov
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Learning, Structural Instability and Present Value Calculations [PDF]
, 2006 Present value calculations require predictions of cash flows both at near and distant future points in time. Such predictions are generally surrounded by considerable uncertainty and may critically depend on assumptions about parameter values as well as ...
Pesaran, M. Hashem +2 more
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The Effect of the Operating Cash Flows on Abnormal Accruals in the Companies Listed in the Tehran Stock Exchange (with Emphasis on the Industry Type) [PDF]
Journal of Asset Management and Financing, 2019 Objectives: It seems there is question mark over the claim “negative consequences of the accruals depend on the operating cash flows”; and therefore, the goal of this research is to determine the effect of operating cash flows on abnormal accruals in the
Sajad Barandak +2 more
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The Impact of Financial Restrictions and Institutional Investors on the Sensitivity of Cash Holdings to Asymmetric Operating Cash Flows [PDF]
بررسیهای حسابداری و حسابرسیObjective Cash management policies have always been one of the most important financial policies in the process of managing companies. Considering the importance of cash management in companies and accounting standards, the presentation of the cash flow ...
Ali Asghar Anvary Rostamy, Maryam Bazyar
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The prediction of future operating cash flows using accrual-based and cash-based accounting information: Empirical evidence from Vietnam [PDF]
Management Science Letters, 2019 This research was conducted for assessing the predictive ability of future cash flows from operating activities by using accounting earnings and cash flows information in the past.
Huu Anh Nguyen, Thanh Hieu Nguyen
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Investigation of the Outcomes Resulting from Managers' Myopia Based on Agency Theory and Free Cash Flow Hypothesis [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The purpose of this study is to investigate the relationship between free cash flows and stock return considering managers' myopia. Two hypotheses have been designed and tested, selecting 96 firms from accepted companies in the Tehran Stock Exchange for ...
Javad Moradi, Fatemeh Keshavarz
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Comparing the Power of Cash Flows and Accruals in Predicting Future Cash Flows [PDF]
بررسیهای حسابداری و حسابرسی, 2009 Prediction is an important part of the decision-making process, because decision making reflects what will happen in the future. In economic decision making, financial prediction is a important activity.
Heidar Mirfakhraddini +2 more
doaj
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2015 The article explores the methodological approaches to the analysis of cash flows in investment activity of the enterprise; the system of motion net cash flows, reflecting the impact of cash management efficiency on the amount and source of investment ...
I. Magdych
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Relative Value Relevance of Operating Cash Flows of Measurement View [PDF]
مجله دانش حسابداری, 2018 This study aims to examine the value relevance of operating cash flows disclosures (direct method versus indirect method) by the measurement view. The proposed hypotheses state that the division of information sets in the cash flows statement helps to ...
Behrouz Khodarahmi, Fatemeh Hamedi
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Long‐Term Elevated CO2 Improves Soil Health and Rice Yields in Paddy Fields
Advanced Science, EarlyView.Combining the two longest‐running rice free‐air CO2 enrichment experiments with a global data synthesis, this study demonstrates that long‐term elevated CO2 consistently enhances soil health. In rice paddies, this improvement sustains the CO2 fertilization effect over decades.
Fan Jiang +22 more
wiley +1 more source