Results 71 to 80 of about 5,333 (302)
Choosing an Appropriate Model for Predicting Earnings Based on Comparing the Relevant Models in the Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2011 The present study investigates the prediction earning models and compares the models based on absolute forecast errors. For analyzing the data 232 listed firms Tehran stock exchange (TSE) are used during 1380-1387.
SH Hasanpour, R Janjani
doaj
, 2019 The aim of this research to determine the influence of earning quality as moderator to earnings and operating cash flow predictive ability in predicting future operating cash flows.
Suhardi, Agatha Rinta +1 more
core
Cash flows: the gap between reported and estimated operating cash flow elements [PDF]
, 2010 The FASB and the IASB recently released a joint Discussion Paper “Preliminary Views on Financial Statement Presentation” (International Accounting Standards Board 2008), which contains a major proposal requiring companies to report operating cash flows ...
Andrew, Brian, Hoy, Simon, Hughes, Mark
core
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
Applying variance analysis to examine companies' operating cash flows
, 1993 The purpose of this study is to examine companies' operating cash flows by using a cash flows variance analysis approach. Given the increasing importance of a company's operating cash flow position, useful tools will be needed to analyze cash flow of a ...
Wong, Winston W. L.
core +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Drought Risk, Capital Structure, and Adjustment Speed: The Moderating Role of Operating Cash Flows [PDF]
بررسیهای حسابداری و حسابرسیObjective Drought, as one of the natural disasters, has economic, social, and environmental impacts on various aspects of human life. One of its economic consequences is its impact on corporate capital structure decisions.
Golnaz Eshaghi +2 more
doaj +1 more source
INVESTIGATING CASH FLOW MANAGEMENT: ANALYZING THE ROUNDING PHENOMENON IN OPERATING CASH FLOWS
This study investigates whether firms round up their operating cash flows and whether this behavior is more prevalent in firms listed in the OTC market compared to those listed in the three major US stock exchanges. Using Benford's law, we find that firms listed in the three major stock exchanges round up earnings but not operating cash flows. However,
Truong, H.T, Nguyen, L.T.
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore +2 more
wiley +1 more source