A study on relationship between earnings management and operating cash flows management: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 This study investigates the impact of earnings management on operating cash flows management over the period 2004-2011 using the information of 119 firms listed on the Tehran Stock Exchange.
Bahman Banimahd, Mina Jalali Aliabadi
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Quarterly earnings, operating cash flow, and accruals in future performance assessment
BAR: Brazilian Administration Review, 2021 This paper analyzes the informative content of quarterly earnings, operating cash flows, and accruals to assess future performance. The empirical analysis is based on 270 Brazilian non-financial firms listed on B3 from 2005 to 2018. Autoregressive models
Renê Coppe Pimentel +1 more
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The Role of Firm Characteristics in Predicting Cash Flows from Operating Activities [PDF]
Iranian Journal of FinanceCash flow forecasting has significantly increased since 2000 due to more attention paid by investors and financial analysts than before. If cash flows can be predicted appropriately, a significant part of the informational needs associated with cash ...
Mostafa Hashemi Tilehnouei, Javad Nikkar
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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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The prediction of future operating cash flows using accrual-based and cash-based accounting information: Empirical evidence from Vietnam [PDF]
Management Science Letters, 2019 This research was conducted for assessing the predictive ability of future cash flows from operating activities by using accounting earnings and cash flows information in the past.
Huu Anh Nguyen, Thanh Hieu Nguyen
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Does Operational Risk Disclosure Quality Increase Operating Cash Flows? [PDF]
BAR: Brazilian Administration Review, 2017 This study aims to measure the degree of operational risk disclosure and examine its impact on operating cash flow of banks listed on the UAE Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period 2003-2016.
Haitham Nobanee, Nejla Ellili
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The Predictive Power of Future Cash Flow by Earning and Cash Flow [PDF]
Journal of Asset Management and Financing, 2021 The purpose of this study is to investigate the ability of past earnings, compared to past cash flows, to predict future cash flows. A sample of 69 companies was selected, during the years 2004 to 2017, and regression models were applied to analyze the ...
Amin Hajiannejad +2 more
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The Effect of Short-term, Medium, and Long-term Time Horizons on the Prediction of Future Cash Flows: A Comparative Study of the Ability of Operating Earnings and Cash Flows [PDF]
راهبرد مدیریت مالی, 2017 Cash flow prediction is an essential component of economic decision making, particularly in investment and credit evaluation. This paper examines the comparative predictive ability of earnings and operating cash flows variables on future operating cash ...
Farzaneh Heidarpoor +2 more
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Cash Flow Risks, Capital Structure Decisions and Cash Flow Shortfalls [PDF]
مجله توسعه و سرمایه, 2021 Objective: Firstly, this research investigates the relationship between cash volatility and financing decisions and then, investigates the effect of cash flow shortfalls on the relationship between financing through debt and cash flow volatility.
Mojtaba Safipour Afshar +2 more
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The Impact of Audit Quality on forecasting Accurate of future operating cash flows [PDF]
مطالعات تجربی حسابداری مالی, 2017 In this study, the effect of audit quality on the forecasting accuracy of future operating cash flows among between firms listed in the Tehran Stock Exchange has been investigated.
hassan zalaghi +2 more
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