Analytical Review of Separation of Operating Cash Flow and Accruals on the Ability to Predict Future Cash flows and Profits [PDF]
راهبرد مدیریت مالی, 2014 The aim of this research is to specify the characteristics of normal and abnormal cash flows in conjunction with normal and abnormal accruals in predicting future cash flows and earnings, and they are used to analyze the quality of earnings. Each of cash
Mohammad Ali Aghaei +2 more
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Impact of Free Cash Flow on Real and Artificial Earnings Management [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The purpose of this study is to examine the effect of free cash flow on the management of real and artificial earning in companies listed in the Tehran Stock Exchange during 2006 – 2016 by choosing 183 companies as sample.
Maryam Nobakht +1 more
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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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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 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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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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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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, 2014 Previous chapters presented the income statement, statement of comprehensive income, statement of changes in equity and balance sheet; this chapter introduces the statement of cash flows.
Maloney, Suzanne
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