Results 251 to 260 of about 2,411,551 (296)
Some of the next articles are maybe not open access.
Operating Cash Flows and Earnings Target Revision
SSRN Electronic Journal, 2020We 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
openaire +1 more source
Analysts' Cash Flow Forecasts and the Predictive Ability and Pricing of Operating Cash Flows
SSRN Electronic Journal, 2008I examine the association between analysts' cash flow forecasts and the predictive ability and pricing of operating cash flows. I argue that when analysts issue cash flow forecasts, they serve a monitoring role over the firm's reported cash flow information.
openaire +1 more source
A Structural Model of a Firm’s Operating Cash Flow with Applications
Management ScienceEffective management of a firm’s operating cash flow is essential for supporting growth, servicing debt, and maintaining overall financial health. Mismanagement of cash flows can result in severe liquidity challenges and even business failure. However, managing operating cash flow is complex because of its intricate, endogenous relationships with ...
Kashish Arora, Vishal Gaur
openaire +2 more sources
Operating cash flow asymmetric timeliness in Australia
Accounting & Finance, 2018AbstractOperating cash flow (CFO) asymmetric timeliness occurs when CFO reflects bad news more quickly than good news. We examine the presence and determinants of CFO asymmetric timeliness in Australia, where substantial differences in reporting requirements of cash flow components, in characteristics of listed companies and in the degree of ...
Meiting Lu +3 more
openaire +1 more source
Accounting & Finance, 2010
AbstractThis study compares the relative information content of the new specifications of operating and financing cash flow as proposed jointly by the IASB and the FASB with the specifications in SFAS No. 95. A unique feature of the study is the use of the Siegel and Biddle (1994) test of relative information content.
openaire +1 more source
AbstractThis study compares the relative information content of the new specifications of operating and financing cash flow as proposed jointly by the IASB and the FASB with the specifications in SFAS No. 95. A unique feature of the study is the use of the Siegel and Biddle (1994) test of relative information content.
openaire +1 more source
Misclassifying cash flows from operations: intentional or not?
International Journal of Accounting and Information Management, 2014Purpose – 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 +2 more
openaire +1 more source
Cash-flow analysis of a wind turbine operator
2009 3rd International Conference on Energy and Environment (ICEE), 2009The intermittent characteristics of wind energy seriously affect the reliability and output power of wind turbine generator (WTG). The paper outlines a method to evaluate the distribution of WTG operator's daily cash-flow by developing an algorithm based on Monte-Carlo technique.
N. M. Muhamad Razali, A. H. Hashim
openaire +1 more source
Reporting Income and Cash Flows from Operations.
Accounting Horizons, 1987Abstract This article examines the concept of operations in the income statement and in the statement of changes in financial statements. Most references to operations relate to the income statement. The Accounting Principle Board (APB) number 9 required that all gains and losses be included in the income statement but the companies ...
J. Edward Ketz, James A. Largay III
openaire +1 more source
Aspects Concerning on Operative Cash-Flow Planning [PDF]
Annals of University of Petroşani, 2007 Most managers after viewing the financial reports received from the accounting department ask one question “Where is the money?”. Mostly they ask this question because the trial balance shows profit while most firms in Romania struggle in money slumps.
Vasile Popeangă, Teodora Vătuiu
openaire
Pitfalls in Calculating Cash Flow from Operations.
The Accounting Review, 1985Abstract ABSTRACT: Although many firms now prepare a cash-based statement of changes in financial position, reported "funds from operations" is typically a measurement of working capital. The statement reader wishing to determine cash flow from operations must use a series of indirect adjustments to do so. Our purpose in this paper is
Ralph H. Drtina, James A. Largay III
openaire +1 more source