Results 271 to 280 of about 208,464 (312)

Operating cash flow asymmetric timeliness in Australia

Accounting & Finance, 2018
AbstractOperating 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, Yaowen Shan, Sue Wright, Yimeng Yu   +3 more
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The moderating effect of serial correlation of changes in operating cash flow on the relationship between operating cash flow and accruals

Financial Accounting and Auditing Research, 16(64 ...
Eftekharifar, Siavash, Azimi Yancheshmeh, Majid, Farhadi, Maryam, Sadeqi, Mohsen   +3 more
openaire   +1 more source

Evidence on the Usefulness of Components of Cash Flows from Operating Activities in Predicting Future Cash Flows

SSRN Electronic Journal, 2006
This paper investigates the relevance of the actual components of Cash Flows from Operating Activities (CFO) in predicting future CFO. We find evidence that receipts from customers and payments to suppliers have incremental information content (relative to aggregate CFO) in predicting CFO. Further, utilising the disclosure of both interest received and
Neal Arthur, Grace Ching-hui Chuang
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Unusual operating cash flows and stock returns

Journal of Accounting and Public Policy, 2008
The current financial reporting of cash flows from operations does not present individual sources of these cash flows, making it difficult for investors to assess a firm’s future performance. I hand-collect individual cash flows from unusual operations and examine their characteristics for predicting future cash flows. The results show that the unusual
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Operating cash flows asymmetric timeliness in Australia

2016
This thesis is the first study in Australia that examines the presence and determinants of operating cash flows asymmetric timeliness. Several explanations for cash flows asymmetry documented in the US studies are tested, including product pricing, cost stickiness and firm's life cycle.
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Combination of Momentum and Operating Cash Flow Strategies

2010
In section 2.4, I have discussed the potentials of combining technical and fundamental trading. In the following, I empirically implement, test, and analyze a combination trading strategy. This combination strategy combines the technical price momentum strategy presented in section 2.2.2 and the fundamental operating cash flow strategy illustrated in ...
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Net Trade Cycle And Operating Cash Flow

Qatar Foundation Annual Research Conference Proceedings Volume 2014 Issue 1, 2014
This paper examines the relation between the net trade cycle as a measure of the efficiency of working capital management and operating cash flow of firms listed in the main US stock markets. The relationship is examined using dynamic panel data analysis. The analysis based on a sample of 5802 U.S. non-financial firms.
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OPTIMIZATION OF CASH FLOWS ON MAINS-OPERATED MODELS

Vestnik Volzhskogo universiteta im V N Tatishcheva, 2022
V.D. Vasiliev, E.V. Vasiliev, S.V. Firtseva   +2 more
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Operating cash flow and creditworthiness assessment

2014
Despite the fact that financial distress often occurs because of liquidity problems, most of the models for predicting business failure neglect the informational role of operating cash flow. The aim of this research is to test whether cash flow ratios can improve firm assessment and better predict financial distress.
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Cash Flow from Operations and Earnings as Predictors of Future Cash Flows - Under IFRS

This study examines the predictive ability of various earnings measures and CFO for predicting future cash flows under IFRS. The analysis is based on a comprehensive and balanced panel dataset of annual reports from Swedish listed companies on Nasdaq Stockholm covering the period from 2006 to 2023, ensuring the reliability and robustness of the results.
Brankovic, Filip, Nordin, Filip
openaire   +1 more source