Can government-guided funds promote innovation output in strategic emerging enterprises? Evidence from China. [PDF]
Zhao C, Zhang L.
europepmc +1 more source
Design and techno-economic validation of a university campus hybrid microgrid using HOMER Pro and DIgSILENT PowerFactory. [PDF]
Hasan MM +7 more
europepmc +1 more source
An examination of the impact of carbon emissions trading on corporate green technology innovation from the perspective of supply chain integration. [PDF]
Chen W, Yu G, Zhao B, Zhang J.
europepmc +1 more source
Techno-economic analysis of a novel laccase production process utilizing perennial biomass and the aqueous phase of bio-oil. [PDF]
Rahic E, Cassady N, Rosentrater K.
europepmc +1 more source
AbstractThis study compares the relative information content of the new specifications of operating and financing cash flow as proposed jointly by the IASB and the FASB with the specifications in SFAS No. 95. A unique feature of the study is the use of the Siegel and Biddle (1994) test of relative information content.
Rick N. Francis
exaly +3 more sources
Operating cash flow asymmetric timeliness in Australia
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 +3 more
openaire +2 more sources
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Estimated Operating Cash Flow, Reported Cash Flow From Operating Activities, and Financial Distress
Advanced in Quantitative Analysis of Finance and Accounting, 2006Terry J Ward, Benjamin P Foster
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Operating cash flow and creditworthiness assessment
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.
PIATTI, Domenico
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Predictive ability of operating cash flow and earnings on future cash flow of NSE-listed firms
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The Quality of Street Cash Flow from Operations
SSRN Electronic Journal, 2012We 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
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