Results 251 to 260 of about 12,586 (305)

The relative information content of operating and financing cash flow in the proposed cash flow statement

open access: yesAccounting and Finance, 2010
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

open access: yesAccounting & 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   +3 more
openaire   +2 more sources

Estimated Operating Cash Flow, Reported Cash Flow From Operating Activities, and Financial Distress

Advanced in Quantitative Analysis of Finance and Accounting, 2006
Terry J Ward, Benjamin P Foster
exaly   +2 more sources

Operating cash flow and creditworthiness assessment

open access: yes, 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.
PIATTI, Domenico
core   +3 more sources

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   +1 more
openaire   +1 more source

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