Results 41 to 50 of about 208,464 (312)

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, Sharifaldin Attari   +1 more
doaj  

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, Rasool Baradaran Hassanzadeh   +1 more
doaj   +1 more source

The Effect of Earnings, Operating Cash Flows and Accruals in Predicting Future Operating Cash Flows

INVEST : Jurnal Inovasi Bisnis dan Akuntansi
The purpose of this study was to analyse the effect of gross profit, operating profit, net profit, operating cash flow, changes in accounts receivable, changes in accounts payable, changes in inventory and depreciation expense simultaneously on the prediction of future operating cash flow.
Rimet Rimet, Annisa Luthfiah
openaire   +1 more source

Operating Cash Flows, Cash Recovery Rates And Internal Rates Of Return

Journal of Business & Economics Research (JBER), 2010
<p class="MsoNormal" style="text-align: justify; line-height: normal; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; color: black; font-size: 10pt; mso-themecolor: text1;">Investors depend on financial reporting to assess the amounts and timing of future
Christine Andrews, Joseph C. Rue, Ara Volkan   +2 more
openaire   +2 more sources

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

The impact of operating cash flows on the value of banks registered on the Iraq Stock Exchange (2019-2023)

تنمیة الرافدین
The aim of this research is to find the influence of operating cash flows on the value of banks recorded on the Iraqi Stock Exchange for the period 2019–2023.
Areen Abdullah Taher, Sardar Shaker Ibrahim   +1 more
doaj   +1 more source

Technoeconomic and sustainability analysis of batch and continuous crystallization for pharmaceutical manufacturing

AIChE Journal, EarlyView.
Abstract In pharmaceutical industries, continuous manufacturing methods have already been well established to improve productivity and process intensification. However, to better understand the trade‐offs of continuous crystallizers over the existing batch production systems, a robust technoeconomic cost and sustainability analysis is necessary to ...
Jungsoo Rhim, Zoltan K. Nagy
wiley   +1 more source

Does Operational Risk Disclosure Quality Increase Operating Cash Flows? [PDF]

BAR: Brazilian Administration Review, 2017
This study aims to measure the degree of operational risk disclosure and examine its impact on operating cash flow of banks listed on the UAE Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period 2003-2016.
Haitham Nobanee, Nejla Ellili
doaj   +1 more source

From disorientation to preparedness: Information practices as scaffolding in acute crises

Journal of the Association for Information Science and Technology, EarlyView.
Abstract This qualitative study examines how adults in Israel enacted information practices during an acute national crisis. Using the information transitions framework, we investigate how concrete practices emerge and evolve across three stages: understanding, negotiating, and resolving. Semi‐structured Zoom interviews with 18 adults were analyzed via
Lilach Alon, Tali Malinoff, Inbar Levkovich   +2 more
wiley   +1 more source