Results 211 to 220 of about 355,259 (257)

Do core and non-core cash flows from operations persist differentially in predicting future cash flows?

Review of Quantitative Finance and Accounting, 2004
This study investigates the persistence of cash flow components (core and non-core cash flows) using a cash flow prediction model. By extending the Barth, Cram, and Nelson (Account Rev 76(January):27–58, 2001) model, we examine the role of cash flow components in predicting future cash flows beyond that of accrual components.
Dana Hollie, C.S. Agnes Cheng
openaire   +1 more source

Net Trade Cycle And Operating Cash Flow

Qatar Foundation Annual Research Conference Proceedings Volume 2014 Issue 1, 2014
This paper examines the relation between the net trade cycle as a measure of the efficiency of working capital management and operating cash flow of firms listed in the main US stock markets. The relationship is examined using dynamic panel data analysis. The analysis based on a sample of 5802 U.S. non-financial firms.
openaire   +1 more source

Predicting Future Cash Flow from Operations: Australian Evidence

SSRN Electronic Journal, 2007
This paper investigates which accounting variable has superior predictive ability for future cash flow: current cash flow from operations, or current earnings. The question is examined in an Australian context for the years 1995 to 2005, on a sample of 350 firms. The question is also examined by industry for the same firms. In most U.S.
Yuqi Zhao, Garry Hobbes, Sue Wright
openaire   +1 more source

Estimating Sustainable Normalized Operating Free Cash Flow

SSRN Electronic Journal, 2016
This note discusses the choices involved in estimating sustainable normalized operating free cash flow, which is the single most important driver of enterprise value. Being able to make a well-justified estimate of sustainable free cash flow is a basic skill in enterprise valuation. Heinz in 2012 and BP in 2016 are used as illustrations.
openaire   +1 more source

Value relevance of banks' cash flows from operations

Advances in Accounting, 2017
Abstract This study examines the value relevance of banks' cash flows from operations. While banks are required to provide statements of cash flows under Generally Accepted Accounting Principles (GAAP), banks have long argued that cash flow information is not useful for the banking industry.
Qing L. Burke, Matthew M. Wieland
openaire   +1 more source

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.
openaire   +1 more source

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
openaire   +1 more source

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.
openaire   +1 more source

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
openaire   +1 more source

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.
openaire   +1 more source