Results 261 to 270 of about 208,464 (312)
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Negative operating cash flows and investment inefficiency
Managerial Finance, 2021PurposeThe purpose of this paper is to identify whether negative operating cash flows are related to investment inefficiency, and specifically whether they are related to subsequent overinvestment and if this relationship is driven by agency problems within the firm.Design/methodology/approachThe study conducts fixed effect regressions, testing the ...
Zhe Li
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Comparing US-GAAP and Iran-GAAP operating cash flows to predict future cash flows
Journal of Financial Reporting and Accounting, 2015Purpose – The main objective of this paper is to compare the ability of US-generally accepted accounting principles (GAAP) operating cash flows versus Iran-GAAP operating cash flows in predicting future cash flows.
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The Quality of Street Cash Flow from Operations
SSRN Electronic Journal, 2012We provide empirical evidence on the quality of street cash flow from operations (CFO) as an alternative financial performance summary measure. We focus our investigation on the quality of the items analysts exclude in their determination of street CFO. Based on a sample of 8,518 firm-year observations over the 1993-2008 period, we find that the street
Nerissa C. Brown +1 more
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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
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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.
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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.
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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.
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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
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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
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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
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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
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