Results 171 to 180 of about 205,861 (209)

Misclassifying cash flows from operations: intentional or not?

International Journal of Accounting and Information Management, 2014
Purpose – The purpose of this paper is to investigate the accuracy and informational quality of the cash from operations section of the cash flow statement. Design/methodology/approach – This paper empirically tested the accuracy of the cash from operations ...
Karen Lightstone, Karrilyn Wilcox, Louis Beaubien   +2 more
openaire   +1 more source

Export operations cash flow

This article covers issues such as the turnover cycle of funds allocated for export operations, its calculation. Also, factors affecting the turnover rate of receivables on exports are studied.
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CASH FLOW MANAGEMENT: AN EXAMINATION OF ROUNDING PHENOMENON IN OPERATING CASH FLOWS

This study investigates whether firms round up their operating cash flows and whether this behavior is more prevalent in firms listed in the OTC market compared to those listed in the three major US stock exchanges. Using Benford's law, we find that firms listed in the three major stock exchanges round up earnings but not operating cash flows. However,
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TRADITIONAL VERSUS OPERATING CASH FLOW IN FAILURE PREDICTION

Journal of Business Finance & Accounting, 1994
Prior empirical evidence shows that accrual and cash based flow ratios (traditional and operating cash flows) refer to different financial dimensions. This leads to different predictive abilities in failure prediction. The purpose of this study is to analyse the behaviour of failing and nonfailing firms in terms of accruals and deferrals (adjustment ...
openaire   +1 more source

Integrative oncology: Addressing the global challenges of cancer prevention and treatment

Ca-A Cancer Journal for Clinicians, 2022
Jun J Mao,, Msce, Lorenzo Cohen, Karen M Mustian   +2 more
exaly  

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.
openaire   +1 more source

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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Do Firms Round Up Operating Cash Flows?

Journal of Accounting and Finance, 2023
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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

Operating Cash Flow

2011
openaire   +1 more source