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Effects of diagram format and user numeracy on understanding cash flow data [PDF]
, 2014 An issue of longstanding concern in accounting information systems is the effective presentation and communication of financial data to users with little accounting background.
Van Der Heijden, Hans
core
Business: Theory and Practice, 2016 Timely recognition of losses and expenses compared to revenues and increased values precipitates future expenses to match with current revenues. Thus, timely recognition of losses acts to reduce the persistence of earnings. However, it is expected that a
Gholamreza Kordestani +3 more
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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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Generalized Cash Flow Taxation [PDF]
SSRN Electronic Journal, 2001 Abstract We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax. This system combines elements of an accrual based capital income tax and a traditional cash-flow tax, having many of the attributes of the latter while still ...
Alan A. Auerbach, David F. Bradford
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THE USEFULNESS OF CASH FLOW STATEMENTS IN BANK LENDING DECISIONS: INSIGHTS FROM BULGARIAN PRACTICES
Фінансово-кредитна діяльність: проблеми теорії та практикиThis study examines the role and utility of the Statement of Cash Flows in the credit decision-making process from the perspective of Bulgarian banks.
Fanya Filipova +3 more
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Presentation and Disclosure Issues within US GAAP and IFRS Statements of Cash flows: Implications for Teaching and Assessing Student Competence [PDF]
, 2020 Andrew Holt
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Is Cash Negative Debt? A Hedging Perspective on Corporate Financial Policies [PDF]
We model the interplay between cash and debt policies in the presence of financial constraints. While saving cash allows financially constrained firms to hedge against future income shortfalls, reducing debt - "saving borrowing capacity" - is a more ...
Heitor Almeida +2 more
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Simulation discounted cash flow valuation for internet companies [PDF]
, 2008 Discounted cash flow (DCF) is the most accepted approach for company valuation. It is well grounded in theory and practice. However, the DCF approach, which is commonly used for traditional companies valuation, presents a number of serious weaknesses ...
Ali, M +3 more
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MONITORING THE CASH FLOWS OF THE RUSSIAN FEDERAL PENITENTIARY SERVICE (FSIN)
Финансы: теория и практика, 2017 The results of the cash flow monitoring provide managers with the information basis for making sound management decisions in terms of improving the solvency, financial condition and effectiveness of the Federal Penitentiary Service.
L. A. Malenkova
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