Results 201 to 210 of about 355,259 (257)

Techno-Economic Assessment of Two Process Routes for Lignin-Derived Alkylphenols and Aromatic Hydrocarbons. [PDF]

ACS Omega
Giuliano A, Di Giacomo A, De Bari I, Barletta D.   +3 more
europepmc   +1 more source

RETRACTED: Advancing enterprise risk management with deep learning: A predictive approach using the XGBoost-CNN-BiLSTM model.

PLoS One
Zhang H, Zhang W.
europepmc   +1 more source

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Negative operating cash flows and investment inefficiency

Managerial Finance, 2021
PurposeThe purpose of this paper is to identify whether negative operating cash flows are related to investment inefficiency, and specifically whether they are related to subsequent overinvestment and if this relationship is driven by agency problems within the firm.Design/methodology/approachThe study conducts fixed effect regressions, testing the ...
Chris Harris, Zhe Li
openaire   +1 more source

The Quality of Street Cash Flow from Operations

SSRN Electronic Journal, 2012
We provide empirical evidence on the quality of street cash flow from operations (CFO) as an alternative financial performance summary measure. We focus our investigation on the quality of the items analysts exclude in their determination of street CFO. Based on a sample of 8,518 firm-year observations over the 1993-2008 period, we find that the street
Nerissa C. Brown, Theodore E. Christensen   +1 more
openaire   +1 more source

Operating cash flow asymmetric timeliness in Australia

Accounting & Finance, 2018
AbstractOperating cash flow (CFO) asymmetric timeliness occurs when CFO reflects bad news more quickly than good news. We examine the presence and determinants of CFO asymmetric timeliness in Australia, where substantial differences in reporting requirements of cash flow components, in characteristics of listed companies and in the degree of ...
Meiting Lu, Yaowen Shan, Sue Wright, Yimeng Yu   +3 more
openaire   +1 more source

Operating cash flows asymmetric timeliness in Australia

2022
This thesis is the first study in Australia that examines the presence and determinants of operating cash flows asymmetric timeliness. Several explanations for cash flows asymmetry documented in the US studies are tested, including product pricing, cost stickiness and firm's life cycle.
openaire   +1 more source

Aspects Concerning on Operative Cash-Flow Planning [PDF]

Annals of University of Petroşani, 2007
Most managers after viewing the financial reports received from the accounting department ask one question “Where is the money?”. Mostly they ask this question because the trial balance shows profit while most firms in Romania struggle in money slumps.
Vasile Popeangă, Teodora Vătuiu
openaire  

Unusual operating cash flows and stock returns

Journal of Accounting and Public Policy, 2008
The current financial reporting of cash flows from operations does not present individual sources of these cash flows, making it difficult for investors to assess a firm’s future performance. I hand-collect individual cash flows from unusual operations and examine their characteristics for predicting future cash flows. The results show that the unusual
openaire   +1 more source