Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE) [PDF]
مجله دانش حسابداری, 2011 The purpose of this study is to investigate the relationship between operating cash flows and dividend changes. This is applied to the impact of operating cash flows on the lagged dividends and the net operating income.
Mohammad Hossein Setayesh +1 more
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Pengujian Pola Siklus Arus Kas dalam Memprediksi Kebangkrutan
Jurnal Akuntansi, 2021 The pattern of cash flow from operating, investing, and financing activities of each company is one of the important information for many parties, especially in predicting company performance and the probability of bankruptcy.
Eddy Suranta +3 more
doaj +1 more source
Earnings and cash flow persistence: Case of medium agriculture enterprises in Serbia [PDF]
Ekonomika Poljoprivrede (1979), 2021 This paper examines the earnings and cash flow persistence of selected agriculture Serbian enterprises as a measure of their earnings quality. We study the persistence of income statements and cash flow statement items of medium-sized agriculture ...
Stevanović Slavica +2 more
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The Effect of the Operating Cash Flows on Abnormal Accruals in the Companies Listed in the Tehran Stock Exchange (with Emphasis on the Industry Type) [PDF]
Journal of Asset Management and Financing, 2019 Objectives: It seems there is question mark over the claim “negative consequences of the accruals depend on the operating cash flows”; and therefore, the goal of this research is to determine the effect of operating cash flows on abnormal accruals in the
Sajad Barandak +2 more
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The influence of operating cash flow and investment cash flow to the accounting conservatism measurement [PDF]
Chinese Business Review, 2010 openaire +2 more sources
Earnings Quality; Bankruptcy Risk and Future Cash Flows [PDF]
بررسیهای حسابداری و حسابرسی, 2013 This research reviews the relationship between earnings quality and future operating cash flows considering financial conditions of sampled companies.
kaveh Mehrani, Omid Zarezadegan
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The Classification and Market Pricing of the Cash Flows and Accruals on Trading Positions [PDF]
, 2005 We investigate whether the market prices the change in net trading assets as an operating or non-operating activity or some mixture of the two, and whether this market pricing is consistent with the (fundamental) association of the change in net trading ...
Ryan, Stephen G. +2 more
core +1 more source
Relative Value Relevance of Operating Cash Flows of Measurement View [PDF]
مجله دانش حسابداری, 2018 This study aims to examine the value relevance of operating cash flows disclosures (direct method versus indirect method) by the measurement view. The proposed hypotheses state that the division of information sets in the cash flows statement helps to ...
Behrouz Khodarahmi, Fatemeh Hamedi
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IMPACT OF OPERATING CASH FLOW ON STOCK RETURNS
Majalah Bisnis & IPTEK, 2020 In this research, researchers aspire to examine the theory of whether there is a cash flow effect on stock changes. Stock returns which are used as stock measurement tools are a reflection of market reactions to what happens within the company in terms of fundamentals.
Bonifacius Parlin Sumarlin Malau +1 more
openaire +3 more sources
The Relation between Operating Cash Flows based on the Five-section Model and Return on Investment based on the Four-section Model of Cash Flow Statement with Earnings Persistence [PDF]
پژوهشهای تجربی حسابداری, 2018 The aim of this study is to investigate the relation between operating cash flows based on five-section model and return on investment based on four-section model of cash flow statements with the earnings persistence.
yadollah tarivaerdi, ahmadreza madadpoor
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