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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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
doaj +1 more source
, 2022 Entweder »der Einnahmeüberschuß pro Periode« (beim Kostenvergleich einer Wirtschaftlichkeitsrechnung) oder eine »absolute Bilanzzahl«, die die eigenerwirtschafteten Mittel oder die Ertragskraft eines Unternehmens angibt, »ohne bilanzpolitische Verschleierung der tatsächlichen Gewinnentwicklung« (Woll 1987, 75)
Straub, Wolfgang +2 more
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Effects of Asset Structure, Operating Cash Flow, and Profitability on Debt Policy in Property and Real Estate Companies on the Indonesia Stock Exchange Period 2013-2017 [PDF]
, 2018 This study aims to determine the effect of asset structure, operating cash flow, and profitability on debt policy in property and real estate companies in the Indonesia Stock Exchange in 2013-2017. The analytical method used is multiple linear regression,
Guci, S. T. (Siti) +4 more
core
Test of Functional Fixation Hypothesis; To Separate Accrual and Cash Flow Component of Earning [PDF]
پژوهشهای تجربی حسابداری, 2015 This paper examines the functional fixation hypothesis from the viewpoint of separation of cash flows and accrual components of earnings by investors.
farrokh barzideh +2 more
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The Impact of Audit Quality on forecasting Accurate of future operating cash flows [PDF]
مطالعات تجربی حسابداری مالی, 2017 In this study, the effect of audit quality on the forecasting accuracy of future operating cash flows among between firms listed in the Tehran Stock Exchange has been investigated.
hassan zalaghi +2 more
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Ekuivalensi Pendekatan Capital Cash Flow dan Free Cash Flow dalam Risky Cash Flow
Riset Akuntansi dan Keuangan Indonesia, 2017 -
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KEMAMPUAN PREDIKTIF EARNINGS DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA DEPAN*
Jurnal Ilmiah Akuntansi dan Bisnis, 2007 The objective of this study is to investigate whether earnings or operatingcash flows have more predictive ability to predict future operating cash flowsbetween firms reporting positive profit and firms reporting negative profit.Although prior study ...
YOLANDA DAHLER, RAHMAT FEBRIANTO
doaj
Value Relevance of Cash Flow Statements in Syrian Banks: Evidence from the Damascus Securities Exchange [PDF]
International Journal of Management, Accounting and EconomicsThis study investigates whether the cash flow statements of banks provide valuable insights for Syrian investors. Using Ohlson's (1995) theoretical framework, which links stock prices to the book value of equity, earnings, and cash flow elements, the ...
Haidar Haidar
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Growth or Glamour? Fundamentals and Systematic Risk in Stock Returns [PDF]
The cash flows of growth stocks are particularly sensitive to temporary movements in aggregate stock prices (driven by movements in the equity risk premium), while the cash flows of value stocks are particularly sensitive to permanent movements in ...
Christopher Polk +2 more
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