Results 171 to 180 of about 353,765 (212)

Comparing US-GAAP and Iran-GAAP operating cash flows to predict future cash flows

Journal of Financial Reporting and Accounting, 2015
Purpose – The main objective of this paper is to compare the ability of US-generally accepted accounting principles (GAAP) operating cash flows versus Iran-GAAP operating cash flows in predicting future cash flows.
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Cash-flow analysis of a wind turbine operator

2009 3rd International Conference on Energy and Environment (ICEE), 2009
The intermittent characteristics of wind energy seriously affect the reliability and output power of wind turbine generator (WTG). The paper outlines a method to evaluate the distribution of WTG operator's daily cash-flow by developing an algorithm based on Monte-Carlo technique.
N. M. Muhamad Razali, A. H. Hashim
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Analysts' Cash Flow Forecasts and the Predictive Ability and Pricing of Operating Cash Flows

SSRN Electronic Journal, 2008
I examine the association between analysts' cash flow forecasts and the predictive ability and pricing of operating cash flows. I argue that when analysts issue cash flow forecasts, they serve a monitoring role over the firm's reported cash flow information.
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Misclassifying cash flows from operations: intentional or not?

International Journal of Accounting and Information Management, 2014
Purpose – The purpose of this paper is to investigate the accuracy and informational quality of the cash from operations section of the cash flow statement. Design/methodology/approach – This paper empirically tested the accuracy of the cash from operations ...
Karen Lightstone, Karrilyn Wilcox, Louis Beaubien   +2 more
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Export operations cash flow

This article covers issues such as the turnover cycle of funds allocated for export operations, its calculation. Also, factors affecting the turnover rate of receivables on exports are studied.
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CASH FLOW MANAGEMENT: AN EXAMINATION OF ROUNDING PHENOMENON IN OPERATING CASH FLOWS

This study investigates whether firms round up their operating cash flows and whether this behavior is more prevalent in firms listed in the OTC market compared to those listed in the three major US stock exchanges. Using Benford's law, we find that firms listed in the three major stock exchanges round up earnings but not operating cash flows. However,
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TRADITIONAL VERSUS OPERATING CASH FLOW IN FAILURE PREDICTION

Journal of Business Finance & Accounting, 1994
Prior empirical evidence shows that accrual and cash based flow ratios (traditional and operating cash flows) refer to different financial dimensions. This leads to different predictive abilities in failure prediction. The purpose of this study is to analyse the behaviour of failing and nonfailing firms in terms of accruals and deferrals (adjustment ...
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Technological Innovations in Photochemistry for Organic Synthesis: Flow Chemistry, High-Throughput Experimentation, Scale-up, and Photoelectrochemistry

Chemical Reviews, 2022
Laura Buglioni, Stefan D A Zondag, Timothy Noel   +2 more
exaly  

Operating cash flow and creditworthiness assessment

2014
Despite the fact that financial distress often occurs because of liquidity problems, most of the models for predicting business failure neglect the informational role of operating cash flow. The aim of this research is to test whether cash flow ratios can improve firm assessment and better predict financial distress.
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Combination of Momentum and Operating Cash Flow Strategies

2010
In section 2.4, I have discussed the potentials of combining technical and fundamental trading. In the following, I empirically implement, test, and analyze a combination trading strategy. This combination strategy combines the technical price momentum strategy presented in section 2.2.2 and the fundamental operating cash flow strategy illustrated in ...
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