Results 271 to 280 of about 12,586 (305)

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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Comparing US-GAAP and Iran-GAAP operating cash flows to predict future cash flows

Journal of Financial Reporting and Accounting, 2015
Purpose – The main objective of this paper is to compare the ability of US-generally accepted accounting principles (GAAP) operating cash flows versus Iran-GAAP operating cash flows in predicting future cash flows.
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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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Study on Companies from the Energy Sector from the Perspective of Performance through the Operating Cash Flow

Energies, 2021
Claudia Diana Sabau-Popa, Codruţa Mare
exaly  

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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Cash Flow from Operations and Earnings as Predictors of Future Cash Flows - Under IFRS

This study examines the predictive ability of various earnings measures and CFO for predicting future cash flows under IFRS. The analysis is based on a comprehensive and balanced panel dataset of annual reports from Swedish listed companies on Nasdaq Stockholm covering the period from 2006 to 2023, ensuring the reliability and robustness of the results.
Brankovic, Filip, Nordin, Filip
openaire   +1 more source

Operating cash flow asymmetric timeliness in Australia

Accounting and Finance, 2020
Meiting Lu, Yaowen Shan, Sue Wright
exaly  

The Choice of Operating Cash Flow in Incentive Compensation [PDF]

This study examines the choice of operating cash flow (OCF) performance measure in incentive compensation contracts. The analysis is motivated in part by the recent trend in the use of OCF measure in contracts and by the paucity of empirical evidence on the reasons firms select OCF measure in contracts when the stock price and standardized earnings ...
openaire  

Managerial overconfidence and manipulation of operating cash flow: Evidence from Korea✰

Finance Research Letters, 2020
Hyuntae Kim
exaly