Results 261 to 270 of about 4,806,890 (297)

Pitfalls in Calculating Cash Flow from Operations.

The Accounting Review, 1985
Abstract ABSTRACT: Although many firms now prepare a cash-based statement of changes in financial position, reported "funds from operations" is typically a measurement of working capital. The statement reader wishing to determine cash flow from operations must use a series of indirect adjustments to do so. Our purpose in this paper is
Ralph H. Drtina, James A. Largay III
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The moderating effect of serial correlation of changes in operating cash flow on the relationship between operating cash flow and accruals

Financial Accounting and Auditing Research, 16(64 ...
Eftekharifar, Siavash, Azimi Yancheshmeh, Majid, Farhadi, Maryam, Sadeqi, Mohsen   +3 more
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Unusual operating cash flows and stock returns

Journal of Accounting and Public Policy, 2008
The current financial reporting of cash flows from operations does not present individual sources of these cash flows, making it difficult for investors to assess a firm’s future performance. I hand-collect individual cash flows from unusual operations and examine their characteristics for predicting future cash flows. The results show that the unusual
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Operating cash flows asymmetric timeliness in Australia

2016
This thesis is the first study in Australia that examines the presence and determinants of operating cash flows asymmetric timeliness. Several explanations for cash flows asymmetry documented in the US studies are tested, including product pricing, cost stickiness and firm's life cycle.
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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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OPTIMIZATION OF CASH FLOWS ON MAINS-OPERATED MODELS

Vestnik Volzhskogo universiteta im V N Tatishcheva, 2022
V.D. Vasiliev, E.V. Vasiliev, S.V. Firtseva   +2 more
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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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On earnings and cash flows as predictors of future cash flows

Journal of Accounting and Economics, 2022
Ray J. Ball, Valeri V Nikolaev
exaly  

Predictive ability of operating cash flow and earnings on future cash flow of NSE-listed firms

Afro-Asian Journal of Finance and Accounting, 2023
Meena Bhatia
exaly   +2 more sources

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

2006
Terry J. Ward, Benjamin P. Foster, Jon Woodroof   +2 more
openaire   +1 more source