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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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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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Imaging flow cytometry

Nature Reviews Methods Primers, 2022
Paul Rees   +2 more
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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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Do Firms Round Up Operating Cash Flows?

Journal of Accounting and Finance, 2023
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Polymer Electrolyte Membranes for Vanadium Redox Flow Batteries: Fundamentals and Applications

Progress in Energy and Combustion Science, 2021
Xingyi Shi   +2 more
exaly  

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