• No results found

Prediction of future cash flows and earnings

Persistence of earnings and prediction of future cash flows: the role of timely recognition of bad news

Persistence of earnings and prediction of future cash flows: the role of timely recognition of bad news

... precipitates future expenses to match with current ...negative cash flows, as bad news, increase the power of earnings for predicting future cash ...of earnings, and the ...

10

The Effect of Firm Size on Predictability Future Cash Flows Using Earnings and Operating Cash Flows

The Effect of Firm Size on Predictability Future Cash Flows Using Earnings and Operating Cash Flows

... of earnings numbers. The report of lower earnings would probably leads to reduction of any actions against these companies and would increase the probability of governmental subsidies receiving, while ...

15

The Relative Ability of Earnings and Cash Flows Data in Forecasting Future Cash Flows: Evidence in Malaysia

The Relative Ability of Earnings and Cash Flows Data in Forecasting Future Cash Flows: Evidence in Malaysia

... of earnings and cash flows data in forecasting future cash flows: evidence in Malaysia” is absolutely based on my original research except for the raw data which I have ...

15

Are Cash Flows From Operations and Earnings Able to Forecast Future Cash Flows? Evidence from Thailand

Are Cash Flows From Operations and Earnings Able to Forecast Future Cash Flows? Evidence from Thailand

... of cash flows from operations and earnings as reported in the statement of cash flows and statement of comprehensive income respectively, in forecasting future cash ...

20

Comparative Predictive Abilities of Earnings and Operating Cash Flows on Future Cash Flows: Empirical Evidence from Ghana

Comparative Predictive Abilities of Earnings and Operating Cash Flows on Future Cash Flows: Empirical Evidence from Ghana

... Abstract Cash flow prediction is an essential component of economic decision making, particularly in investment and credit ...of earnings and operating cash flows variables on ...

6

The Role of Accrual Accounting Basis in the Prediction of Future Cash Flows: The Nigerian Evidence

The Role of Accrual Accounting Basis in the Prediction of Future Cash Flows: The Nigerian Evidence

... based earnings reflects the uses of assets in generating ...based earnings for predicting a firm’s future cash flows has been widely affirmed by a number of researchers (Board & Day, ...

11

The role of accounting accruals for the prediction of future cash flows: evidence from Spain

The role of accounting accruals for the prediction of future cash flows: evidence from Spain

... accrual-based earnings have information value beyond that provided by isolated current cash flows for the prediction of future cash ...the prediction of future ...

22

Discretionary Accruals and the Predictive Ability of Earnings in the Forecast of Future Cash Flows: Evidence from Australia

Discretionary Accruals and the Predictive Ability of Earnings in the Forecast of Future Cash Flows: Evidence from Australia

... which earnings are disaggregated into aggregate cash flow from operations, discretionary accruals, and nondiscretionay ...method cash flow components were incorporated instead of aggregate ...

12

Predicting future cash flows: does cash flow have incremental information over accrual earnings? / Tho Lai Mooi

Predicting future cash flows: does cash flow have incremental information over accrual earnings? / Tho Lai Mooi

... bivariate prediction models using ten years of quarterly data for thirty firms in the petroleum ...operating cash flow one period ahead, a continuum of predictor variables, ranging from net income before ...

19

The Examination of the Ability of Earnings and Cash Flow in Predicting Future Cash Flows: Application to the Tunisian Context

The Examination of the Ability of Earnings and Cash Flow in Predicting Future Cash Flows: Application to the Tunisian Context

... to cash flow for companies whose accounting earnings volatility is higher than that of cash ...operating cash flows restrains opportunistic manipulation of earnings and improves ...

16

The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow

The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow

... of cash flow from operations, earnings and its components in predicting firm’s future cash ...were cash flow from operations, earnings, accruals, prediction, and capital ...

12

Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?

Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?

... our prediction models, we find that coefficients on articulation errors are significant and the explanatory power of the models ...predicting future cash flows, as a third corroborative ...

50

The relation between earnings and cash flows

The relation between earnings and cash flows

... current earnings changes and current and future cash flow changes might be more influenced by measurement error than the other correlations we ...operating cash flows and accruals are ...

36

DO EARNINGS REPORTED UNDER IFRS TELL US MORE ABOUT FUTURE EARNINGS AND CASH FLOWS?

DO EARNINGS REPORTED UNDER IFRS TELL US MORE ABOUT FUTURE EARNINGS AND CASH FLOWS?

... manage earnings under ...managing earnings is a determinant of the relation between current earnings and future cash ...current earnings and future cash ...current ...

44

Accrual accounting, cash accounting and the estimation of future cash flows

Accrual accounting, cash accounting and the estimation of future cash flows

... predicting future cash ...past cash flows and earnings in this ...of earnings into cash flow and accruals, and their components, adds to the predictive ability of current ...

256

Predicting Future Cash Flows - A Case Study

Predicting Future Cash Flows - A Case Study

... prospective cash flows. 2 Cash flows from operations, the operating section of a statement of cash flows, provide a key metric in assessing a firm’s ability to generate cash from internal ...

10

UK corporate data and future cash flows

UK corporate data and future cash flows

... To examine the effect of the length of the operating cash cycle on the ability of current earnings, cash flows and accruals in explaining the variation in future cash flows.. To d[r] ...

275

Present Value Of Future Cash Flows Calculator

Present Value Of Future Cash Flows Calculator

... and future, is compounded annually, present value is a loss ...In future goal is scenario you have been completed, and npv ...Discounted Cash Flow Calculator calculate DCF of passenger ...of ...

19

Accruals, cash flows and earnings in european privately held firms

Accruals, cash flows and earnings in european privately held firms

... transitory cash flows on earnings, and consistent with this prediction, high accrual firms have high earnings persistence relative to that of cash ...for earnings ...

24

The Decline In Matching And Earnings Ability To Forecast Operating Cash Flows

The Decline In Matching And Earnings Ability To Forecast Operating Cash Flows

... to cash flow prediction) of two earnings variables―one that includes and one that excludes the impact of special ...of cash flows and disclosure of operating cash flows ...

8

Show all 10000 documents...

Related subjects