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New evidence pertaining to the prediction of operating cash flows
Review of Quantitative Finance and Accounting, 2008exaly
Investigating the Predictive Power of Operating Income/Earnings vs. Cash Flows on Future Cash Flows
The Financial Accounting Standards Board (FASB, 1978), as well as the International Accounting Standards Board (IASB, 2020), claim that accrual accounting methods provide investors with more useful information when making predictions about future cash flows, than do operating cash flows themselves.Nilsson, Alexander, Printz, Alexander
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CEO's Operating Ability and the Association between Accruals and Future Cash Flows
Journal of Business Finance and Accounting, 2015exaly
'Free cash-flow from operations' e 'Free cash-flow to equity'
2006DE LUCA, PASQUALE, Raffaele D'Alessio
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