Results 251 to 260 of about 4,806,890 (297)

The Effect of Gross Profit, Operating Profit, and Operating Cash Flow on Future Cash Flow

Journal of Applied Accounting and Taxation Research (JAATR)
This study analyzes the effect of gross profit, operating profit, and operating cash flow on predicting future cash flow in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This causal associative research employed a quantitative approach, utilizing secondary data from income statements and cash flow ...
null Syffa Rizki Triwulandari, null Willa Putri Malinda Buchori, null Syahida Norviana   +2 more
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Operating Cash Flows and Earnings Target Revision

SSRN Electronic Journal, 2020
We examine the extent to which current operating cash flows are incorporated in future earnings targets in executive compensation. Using target and actual compensation earnings per share (EPS) disclosed in proxy statements for large U.S. public companies, we find that revision of the following year’s EPS target is unrelated to current operating cash ...
Wei Zhu, Yue Laura Li, Shuyang Wang
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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.
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A Structural Model of a Firm’s Operating Cash Flow with Applications

Management Science
Effective management of a firm’s operating cash flow is essential for supporting growth, servicing debt, and maintaining overall financial health. Mismanagement of cash flows can result in severe liquidity challenges and even business failure. However, managing operating cash flow is complex because of its intricate, endogenous relationships with ...
Kashish Arora, Vishal Gaur
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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

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

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
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Reporting Income and Cash Flows from Operations.

Accounting Horizons, 1987
Abstract This article examines the concept of operations in the income statement and in the statement of changes in financial statements. Most references to operations relate to the income statement. The Accounting Principle Board (APB) number 9 required that all gains and losses be included in the income statement but the companies ...
J. Edward Ketz, James A. Largay III
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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
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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.
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