Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [PDF]
مجله دانش حسابداری, 2011 The subject concerning relationship between conservatism and information content of accruals relative to operating cash flows has been focused by many researchers.
Golamreza Kordestani, Mehdi Khalili
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The asymmetry in firms’ mechanisms of cash holdings adjustments: evidence from the G-5 economies [PDF]
, 2019 Using a G-5 country sample (France, Germany, Japan, the UK, and the US) from 1980 to 2007, I find new evidence of the asymmetry in firms’ mechanisms of cash holdings adjustments.
Nguyen, C., Nguyen, C.
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Effect Of Net Income And Operating Cash Flow On Cash Dividends
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 2019 In invested, investors are more interested to shared profits at the form of cash dividends. The factor that can determine the amount of cash dividends that companies shared to investors are financial condition of the company which consists of net income and operating cash flow.
Uswatun Hasanah, Sherly Rinjani
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A Survey of the Literature on the Influence of Operating Risk (Cash Flow Volatility) on Capital Structure [PDF]
, 2022 Ziqi Zhou, Yihong Tong, Weiqi Ren
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PENGARUH STRUKTUR KEPEMILIKAN DAN ARUS KAS TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) [PDF]
, 2016 This study aims to examine the effect of the ownership structures and cash flows on the financial distress. Indicators used to measure ownership structures are ownership concentration, government ownership, and managerial ownership.
UTAMI, Elika Regni, ZULAIKHA, Zulaikha
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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: "Times New Roman","serif"; color: black; font-size: 10pt; mso-themecolor: text1;">Investors depend on financial reporting to assess the amounts and timing of future
Christine Andrews +2 more
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Diagnostics of the financial stability of the enterprise on the basis of cash flows [PDF]
, 2019 Стаття присвячена дослідженню методичних основ оцінювання фінансової стійкості. Розкрито окремі проблеми оцінювання фінансового стану та управління фінансовою стійкістю підприємств.
Мурашко, Ірина Миколаївна +1 more
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Did Australian Firms Choose to Switch to Reporting Operating Cash Flows Using the Indirect Method? [PDF]
, 2012 In 2007 Australian accounting standards were amended to allow a choice of presenting operating cash flows using either the direct or indirect method. This study investigates the number of ASX-listed entities that switched to the indirect format.
Bond, D, Bugeja, M, Czernkowski, R
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An Effective Model to Predict Cash Flow Based on a Comparison of the Relevant Models: Case of Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2008 This paper studies the cash flows forecast models and compares the predictive ability of models based on absolute forecast error. Also in this paper, as the indicator of volatility of business environment, the effects of volatility of sales and ...
علی ثقفی +1 more
doaj
Analysis of the Determining Factors of Manager Efficiency in the Generation of Operating Cash Flow [PDF]
, 2021 Mohaddese Abedini +3 more
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