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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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 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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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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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
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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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Pengaruh Operating Capacity, Sales Growth, dan Arus Kas Operasi Terhadap Financial Distress
Jurnal Aplikasi Bisnis dan Manajemen, 2023 This study aims to examine the effect of Operating Capacity, Sales Growth, and Operating Cash Flow on Financial Distress in Service Companies in the Infrastructure, Utilities, and Transportation sectors listed on IDX period 2018-2020.
Miswaty, Dila Novitasari
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Cash flow analysis of company „Transpo“ for 2019–2021
Taikomieji Moksliniai Tyrimai, 2022 The article deals with the theoretical aspects of the cash flow statement analysis and presents the cash flow classification. Horizontal and vertical analysis of the financial statements of the transport company “Transpo” for 2019–2021 was performed ...
Simona Daugėlaitė, Lina Kušleikienė
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The Impact of Financial Restrictions and Institutional Investors on the Sensitivity of Cash Holdings to Asymmetric Operating Cash Flows [PDF]
بررسیهای حسابداری و حسابرسیObjective Cash management policies have always been one of the most important financial policies in the process of managing companies. Considering the importance of cash management in companies and accounting standards, the presentation of the cash flow ...
Ali Asghar Anvary Rostamy, Maryam Bazyar
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