Results 121 to 130 of about 4,569,124 (142)

Working capital management, corporate performance, and strategic choices of the wholesale and retail industry in China. [PDF]

ScientificWorldJournal, 2014
Li CG, Dong HM, Chen S, Yang Y.
europepmc   +1 more source

Operating cash flow opacity and stock price crash risk

Journal of Accounting and Public Policy, 2020
We examine the relation between operating cash flow (OCF) opacity and stock price crash risk. We find that OCF opacity is positively associated with future stock price crash risk after controlling for accruals opacity and other determinants known to ...
Eliza X Zhang, C S Agnes Cheng
exaly   +2 more sources

Flexibility in cash-flow classification under IFRS: determinants and consequences [PDF]

Review of Accounting Studies, 2017
International Financial Reporting Standards (IFRS) allow managers flexibility in classifying interest paid, interest received, and dividends received within operating, investing, or financing activities within the statement of cash flows.
Elaine Henry, Elizabeth A Gordon
exaly   +3 more sources

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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

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

Finance Research Letters, 2020
Hyuntae Kim, Daecheon Yang
exaly  

The effects of operating cash flow disclosure on earnings comparability, analysts' forecasts, and firms’ investment decisions during the Pre-IFRS era

British Accounting Review, 2020
Heeick Choi, Myungsun Kim
exaly  

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   +1 more
exaly  

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

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