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The Choice of Operating Cash Flow in Incentive Compensation [PDF]
This study examines the choice of operating cash flow (OCF) performance measure in incentive compensation contracts. The analysis is motivated in part by the recent trend in the use of OCF measure in contracts and by the paucity of empirical evidence on the reasons firms select OCF measure in contracts when the stock price and standardized earnings ...
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The supplemental role of operating cash flows in explaining share returns
International Journal of Accounting and Information Management, 2013Joseph Johnston +2 more
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New evidence pertaining to the prediction of operating cash flows
Review of Quantitative Finance and Accounting, 2008Kenneth S Lorek, G Lee Willinger
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The Association Between Operating Cash Flows and Dividend Changes: An Empirical Investigation
Journal of Business Finance and Accounting, 1998Andreas Charitou
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