The Role of Firm Characteristics in Predicting Cash Flows from Operating Activities [PDF]
Iranian Journal of FinanceCash flow forecasting has significantly increased since 2000 due to more attention paid by investors and financial analysts than before. If cash flows can be predicted appropriately, a significant part of the informational needs associated with cash ...
Mostafa Hashemi Tilehnouei, Javad Nikkar
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Operating Cash Flows and Earnings Target Revision
SSRN Electronic Journal, 2020 We examine the extent to which current operating cash flows are incorporated in future earnings targets in executive compensation. Using target and actual compensation earnings per share (EPS) disclosed in proxy statements for large U.S. public companies, we find that revision of the following year’s EPS target is unrelated to current operating cash ...
Wei Zhu, Yue Laura Li, Shuyang Wang
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A study on relationship between capital employed efficiency and operating cash flow: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 Capital employed efficiency is one of the intellectual capital components based on value added intellectual capital model. It is calculated by dividing value added on capital employed. Operational cash flow is made from operating activities.
Mohammad Hassani, Mehri Misaghi
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Does Operational Risk Disclosure Quality Increase Operating Cash Flows? [PDF]
BAR: Brazilian Administration Review, 2017 This study aims to measure the degree of operational risk disclosure and examine its impact on operating cash flow of banks listed on the UAE Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period 2003-2016.
Haitham Nobanee, Nejla Ellili
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EVALUASI ARUS KAS TERHADAP AKTIVITAS PERDAGANGAN PERUSAHAAN EFEK [PDF]
Profita, 2016 Investors will open the Client Fund Account at securities firms that have a good performance. The company's performance can be judged a good effect on the company's operational effects described through financial reports, especially reports good ...
Siska P. Yudowati
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PENGARUH CURRENT RATIO, RETURN ON EQUITY, FIRM SIZE, CASH FLOW OPERATING DAN PRICE TO EARNING RATIO TERHADAP RETURN SAHAM SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX TAHUN 2010-2014 [PDF]
, 2016 The purpose of this research is to examine the influence of the current ratio, return on equity, firm size, cash flow operating and price to earning ratio to sharia stock return Listed in Jakarta Islamic Index for period 2010-2014.
Rina Novi Yani
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Earnings and cash flow persistence: Case of medium agriculture enterprises in Serbia [PDF]
Ekonomika Poljoprivrede (1979), 2021 This paper examines the earnings and cash flow persistence of selected agriculture Serbian enterprises as a measure of their earnings quality. We study the persistence of income statements and cash flow statement items of medium-sized agriculture ...
Stevanović Slavica +2 more
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Pengujian Pola Siklus Arus Kas dalam Memprediksi Kebangkrutan
Jurnal Akuntansi, 2021 The pattern of cash flow from operating, investing, and financing activities of each company is one of the important information for many parties, especially in predicting company performance and the probability of bankruptcy.
Eddy Suranta +3 more
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Cash Flow Risks, Capital Structure Decisions and Cash Flow Shortfalls [PDF]
مجله توسعه و سرمایه, 2021 Objective: Firstly, this research investigates the relationship between cash volatility and financing decisions and then, investigates the effect of cash flow shortfalls on the relationship between financing through debt and cash flow volatility.
Mojtaba Safipour Afshar +2 more
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Journal of Management Small and Medium Enterprises (SME's), 2023 This study aims to determine the effect of Net Profit, Operating Cash Flow (AKO), Investing Cash Flow (AKI), and Financing Cash Flow (AKP) on Stock Prices of the chemical sector listed on the BEI for the 2016-2020 period with a population of 12 ...
Rina Nur Aisyah +2 more
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