The Review of Information Content of Cash Value Added (CVA) in Relation to Annual Stock Return: Comparative Analysis with Operating Profit (OP) and Operating Cash Flow (OCF) [PDF]
مطالعات تجربی حسابداری مالی, 2004 In order to examine information content of three performance measures of CVA, OP, OCF, we pose two questions as follows: 1. Does Cash Value Added (CVA) explain annual stock return variations better than Operating Profit (OP) and Operating Cash Flow (OCF)?
Iraj Noravesh, Mehdi Heidari
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Heterogeneous Internal Financial Drivers of Operating Cash Flow: Evidence from Quantile Regression in an Emerging Market [PDF]
Buhalterinės Apskaitos Teorija ir PraktikaThis study aims to examine the determinants of operating cash flow (cash flow from operating activities, OCF) in dividend-paying firms in Pakistan.
Muhammad Aamir Ali +2 more
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Determinants of WCM of Indian listed firms: A GMM regression approach
Cogent Economics & Finance, 2023 This research paper purposes to discover the reasons that impact the working capital management (WCM) of Indian-listed manufacturing firms. The study uses a panel data set of 291 firms covering years from 2011 to 2020.
Satish Chandra Tiwari +3 more
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Peran OCF Pada Pengaruh Size, Leverage, Cash dan ROA Terhadap Harga Saham [PDF]
Ekonomi dan Bisnis, 2021 The economy in Indonesia cannot be separated from the capital market. Many companies offer company ownership in the form of shares to the public. both the seller and the buyer clearly expect a profit to be obtained from the activities carried out in ...
H. Hersugondo, Chessa F. Puspitaningrum, Farrell E. Kairupan, Khrisna G. Dhaniswara, Nesya Q. Nafisa
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The effects of COVID-19 on firms’ liquidity: evidence from the Athens Stock Exchange
Journal of Business Economics and Management, 2023 Motivated by the recent study of De Vito and Gómez (2020), this paper examines how the COVID-19 pandemic could influence the liquidity of Greek listed firms. It also explores the main factors that drive the level of operating cash flow (OCF).
Michail Nerantzidis +4 more
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The impact of net value added on predicting the earnings and operating cash flow: An empirical study based on Tehran Stock Exchange [PDF]
Management Science Letters, 2013 Information content of earnings and its components and other issues except the earnings such as the operating cash flow (OCF) have been tested widely in the accounting and finance literature.
Omid Imani Khoshkhoo +2 more
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A estimativa do fluxo de caixa das operacões representa o real fluxo de caixa das operações?
Revista Contabilidade & Finanças, 2004 A Demonstração dos Fluxos de Caixa (DFC) é uma valiosa ferramenta para analisar os efeitos das atividades operacionais, de investimento e de financiamento no fluxo de caixa de um determinado período.
Bruno Meirelles Salotti +1 more
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Cash flow management and financial performance: Evidence from an emerging economy [PDF]
New Applied Studies in Management, Economics & AccountingThe research aims to analyse how financial performance in the Pharmaceuticals and Chemicals industry of an emerging economy is impacted by Cash Flow Management (CFM).
Mirza Fahim Ahmed
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The Usefulness of Operating Cash Flow for Predicting Business Bankruptcy in Medium-Sized Firms
Revista Brasileira de Gestão De Negócios, 2020 Purpose – This paper proposes using operating cash flow (OCF) as an instrument to determine a firm’s likelihood of bankruptcy. It presents a new model capable of predicting business failure based on data derived from financial statements.
Natividad Rodríguez-Masero +1 more
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Sosyal Ekonomik Araştırmalar Dergisi, 2013 Bu çalışmada, hisse senetleri Borsa İstanbul’da işlem gören şirketlerden tesadüfî olarak seçilen 10 sanayi endeksinde yer alan (AKALT, BAGFS, KARTNS, NETAS, SISEC, TATKO, TUDDF, UNYEC, YATAS, YUNSA) şirketlerin 2009-2012 yılları arasında bilanço, gelir ...
Mustafa Kırlı +2 more
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