Results 11 to 20 of about 2,411,551 (296)
The Ability of Current Operating Income to Predict Future Operating Cash Flows over the Time [PDF]
مطالعات تجربی حسابداری مالی, 2007 In this research, we examine the value relevance of accounting information over the time in order to use it in valuation models. For this reason, the ability of current operating Income to predict oneyear-ahead operating cash flows has been examined by ...
Hamid Khaleghi Moghaddam, Elham Hamidi
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The usefulness of direct cash flow statements under IFRS [PDF]
, 2013 The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards.
Duboisée de Ricquebourg, Alan Jonathan
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Ilomata International Journal of Tax and Accounting, 2023 Investors use the company value as one of the benchmarks in investing the capital since the value is generated from the share price with the basis of the company performance and the public assessment on that performance. The company value can be measured by Price Earning Ratio (PER), Price Book Value (PBV), and Tobin's Q.
null Herman, Randy Chaidir
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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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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
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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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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 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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Do Firms Round Up Operating Cash Flows? [PDF]
, 2023 This study examines the rounding phenomenon in operating cash flows for firms listed in the three major U.S. stock exchanges (i.e., New York Stock Exchange, NASDAQ, and American Stock Exchange) and the U.S. Over-the-Counter (OTC) market.
He, Daoping, Tian, Yao
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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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