Modeling and Management of Power Supply Enterprises’ Cash Flows
Energies, 2021 The purpose of the study is to assess the efficiency of cash flow management at power supply companies of the CIS (Commonwealth of Independent States) countries.
Darya Pyatkina +4 more
doaj +1 more source
Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?
The Accounting Review, 2009 ABSTRACT: Motivated by recent FASB, IASB, and CFA Institute comments, we explore the predictive value of direct method cash flow disclosures. A primary stated purpose of the direct method is to better forecast future performance. To examine this purpose, we first document that direct method line items, such as cash received from customers, are not ...
Orpurt, Steven Francis, Zang, Yoonseok
openaire +3 more sources
The Ability of Current Operating Income to Predict Future Operating Cash Flows over the Time [PDF]
مطالعات تجربی حسابداری مالی, 2007 In this research, we examine the value relevance of accounting information over the time in order to use it in valuation models. For this reason, the ability of current operating Income to predict oneyear-ahead operating cash flows has been examined by ...
Hamid Khaleghi Moghaddam, Elham Hamidi
doaj
Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2012 This study examines the relationship between cash flows management and cost of debt. Operating cash flow is divided into two categories as managed and unmanaged cash flows.
Rezvan Hejazi +2 more
doaj +1 more source
Arus Kas dan Laba, Variabel untuk Memprediksi Arus Kas Masa Depan [PDF]
, 2010 The objective of this study is to investigate weather earnings or operating cash flows have more predictive ability to predict future operating cash flows.
Arifah, S. (Siti)
core
Effects of Asset Structure, Operating Cash Flow, and Profitability on Debt Policy in Property and Real Estate Companies on the Indonesia Stock Exchange Period 2013-2017 [PDF]
, 2018 This study aims to determine the effect of asset structure, operating cash flow, and profitability on debt policy in property and real estate companies in the Indonesia Stock Exchange in 2013-2017. The analytical method used is multiple linear regression,
Guci, S. T. (Siti) +4 more
core
Hubungan Laba Bersih Dan Arus Kas Operasi Terhadap Dividen Kas [PDF]
, 2012 The objective of this research is to determine the relationship between net income and operating cash flows with cash dividends. This research uses data of world top public company (based on OSIRIS data) for 2007 financial statement.
Jaya, K. A. (Ketut)
core
Impact of Free Cash Flow on Real and Artificial Earnings Management [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The purpose of this study is to examine the effect of free cash flow on the management of real and artificial earning in companies listed in the Tehran Stock Exchange during 2006 – 2016 by choosing 183 companies as sample.
Maryam Nobakht +1 more
doaj +1 more source
KEMAMPUAN PREDIKTIF EARNINGS DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA DEPAN*
Jurnal Ilmiah Akuntansi dan Bisnis, 2007 The objective of this study is to investigate whether earnings or operatingcash flows have more predictive ability to predict future operating cash flowsbetween firms reporting positive profit and firms reporting negative profit.Although prior study ...
YOLANDA DAHLER, RAHMAT FEBRIANTO
doaj
Comparing the role of accruals and operating cash flows on users' decisions on financial statements: A case study of Tehran Stock Exchange [PDF]
Management Science Letters, 2013 One of the major challenges facing all of individuals and organizations is decision-making based on the information. The issues of priority about cash flows and accruals data in decision-making process for different groups of financial statement users ...
Mohsen Sohrabi Araghi +1 more
doaj