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1

Lightstone, Karen, Karrilyn Wilcox, and Louis Beaubien. "Misclassifying cash flows from operations: intentional or not?" International Journal of Accounting and Information Management 22, no. 1 (February 25, 2014): 18–32. http://dx.doi.org/10.1108/ijaim-07-2012-0039.

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Purpose – The purpose of this paper is to investigate the accuracy and informational quality of the cash from operations section of the cash flow statement. Design/methodology/approach – This paper empirically tested the accuracy of the cash from operations reported by Canadian non-financial companies. The authors studied 262 companies at three different time periods providing 786 firm observations. For each observation, the balance sheet was used to confirm the figures reported in the statement of cash flows. In addition, the authors investigated management's disclosure of the particular working capital items. Findings – The findings suggest that in recent years, companies are more likely to overstate their cash flow from operations, thereby presenting a better financial picture than is supported by the balance sheet accounts. This would suggest that the investing or financing section would be correspondingly understated. The presence of acquisitions reduces overstatements, which may be the result of more auditor presence. Research limitations/implications – This paper extends previous research from documented single, isolated instances of cash from operations being misstated to include a significant sample with more generalizable findings. The data are Canadian which may limit the generalizability to other countries. Future research should address the extent to which financial analysts rely on the reported cash from operations figure. Practical implications – This preliminary study may have implications for financial analysts and others relying on the free cash flow figure. Originality/value – This study expands on previous research which has taken place only on a case-by-case basis.
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Burke, Qing L., and Matthew M. Wieland. "Value relevance of banks' cash flows from operations." Advances in Accounting 39 (December 2017): 60–78. http://dx.doi.org/10.1016/j.adiac.2017.08.002.

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3

Irawan, Sheila, and Yie Ke Feliana. "KEMAMPUAN LABA UNTUK MEMBERIKAN INFORMASI LABA PERIODE MENDATANG DAN ARUS KAS OPERASI PERIODE MENDATANG SELAMA PERIODE KONVERGENSI IFRS DI INDONESIA." CALYPTRA 5, no. 2 (March 1, 2017): 196. http://dx.doi.org/10.24123/jimus.v5i2.3088.

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Abstrak - Penelitian ini bertujuan untuk melihat dampak adopsi IFRS secara bertahap khususnya dalam kemampuan earnings periode ini untuk memberikan informasi future earnings dan future cash flows from operations selama periode konvergensi IFRS di Indonesia dengan membandingkan kemampuan earnings untuk memprediksi future earnings dan future cash flows from operations tiap periode. Penelitian ini menggunakan pendekatan secara kuantitatif dengan badan usaha yang terdaftar di BEI selama periode 2010-2013 sebagai objek penelitian. Jumlah sampel yang digunakan pada penelitian ini adalah 420 badan usaha. Temuan penelitian menunjukkan bahwa tidak ada peningkatan hubungan antara earnings periode berjalan dengan future earnings, namun ada peningkatan hubungan antara earnings periode berjalan dengan future cash flows from operations. Hal ini terjadi karena adopsi IFRS menuntut perusahaan untuk lebih transparan dengan adanya full disclosure, sehingga net income kurang dapat dimanipulasi mengakibatkan earnings yang terjadi periode ini belum tentu berulang di periode selanjutnya yang menyebabkan menurunnya kemampuan untuk memprediksi future earnings, namun meningkatkan kemampuan untuk memprediksi future cash flows from operations karena laba yang terjadi periode tersebut berhubungan erat dengan arus kas dari aktivitas operasional di periode selanjutnya.
 Kata kunci : Current Earnings, Future Earnings, dan Future Cash Flows from Operations
 Abstract – This study aims to look at the impact of the adoption of IFRS gradually, especially the ability of current earnings to provide information about future earnings and future cash flows from operations during the period IFRS convergence in Indonesia by comparing the ability of earnings to predict future earnings and future cash flows from operations of each period. This study uses a quantitative approach to all of the business entity listed on the Stock Exchange during the period 2010-2013 as the research object. The samples used in this study were 420 business entities. The study's findings that there is no increasing relationship between the current earnings and future earnings, but there is an increasing relationship between current earnings and future cash flows from operations. This happens because of the adoption of IFRS requires companies to be more transparent with their full disclosure, so net income is less manipulated, it makes earnings that occurred this period may not be repeated in the next period which led to a decreased ability to predict future earnings, but improving the ability of current earanings to predict future cash flows from operations because current earnings are more closely related to future cash flow from operating activities.
 Keywords : Current Earnings, Future Earnings, and Future Cash Flows from Operations
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4

Mostafa, Wael. "The incremental value relevance of cash flows and earnings affected by their extremity." Management Research Review 39, no. 7 (July 18, 2016): 742–67. http://dx.doi.org/10.1108/mrr-03-2015-0069.

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Purpose In contrast to earlier studies, the most recent studies on the incremental value relevance of earnings and cash flows from operations find that both earnings and cash flows have incremental value relevance beyond each other. An interesting question that follows is whether these findings hold after controlling the extremity of earnings and cash flows. This study, therefore, aims to examine the incremental value relevance of earnings and cash flows in the following four cases: moderate earnings and moderate cash flows, moderate earnings and extreme cash flows, extreme earnings and moderate cash flows and extreme earnings and extreme cash flows. Design/methodology/approach To evaluate the incremental value relevance (information content) of earnings and cash flows for each of the four cases mentioned above, we examine the statistical significance of the slope coefficients for regression of returns on both unexpected earnings and unexpected cash flows from operations. Findings The results show that (i) both moderate and extreme earnings have incremental value relevance beyond both moderate and extreme cash flows, (ii) moderate cash flows have incremental value relevance beyond both moderate and extreme earnings and (iii) extreme cash flows lack incremental value relevance beyond moderate earnings; however, they (extreme cash flows) have incremental value relevance beyond extreme earnings. These results suggest that earnings and cash flows have incremental value relevance. However, only in cases when cash flows are extreme and earnings are moderate, cash flows do not possess incremental value relevance. In further analysis, we find that the value relevance for cash flows and earnings decreases when they are extreme and transitory. Moreover, the value relevance for cash flows increases when they are moderate (not extreme) and the other competing measure (earnings) is transitory and extreme. Practical implications The results support the idea that earnings and cash flows from operations complement each other in explaining variation in returns. However, when cash flows are extreme and less informative, investors rely more on earnings in firm valuation, especially when earnings are moderate. Because earnings are unlikely to persist to be permanent across the years, these results can be interpreted as indicating that cash flows and earnings information are used jointly by investors. Originality/value In contrast to previous studies, we control for the extremity of earnings and cash flows when evaluating the incremental value relevance of earnings and cash flows from operations.
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5

Farshadfar, Shadi. "The usefulness of operating cash flow information: Does format matter?" Corporate Ownership and Control 10, no. 1 (2012): 44–52. http://dx.doi.org/10.22495/cocv10i1art4.

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This study investigates whether the direct method of presenting cash flows from operations is superior to the indirect method in its ability to forecast future cash flows. It also considers the effect of industry characteristics on the relative usefulness of direct and indirect methods of cash flow presentation. The study, which uses a sample of Australian firms, finds that both the direct and indirect methods improve the forecast of future cash flows. However, the indirect method of reporting cash flows from operations is more relevant than the direct method in predicting future cash flows. Evidence from the industry-level analysis overall reinforces the main results.
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6

Kim, Jeong-Jae. "Changing Relationship Between Accruals and Cash Flows from Operations." Korean Data Analysis Society 19, no. 5 (October 31, 2017): 2651–62. http://dx.doi.org/10.37727/jkdas.2017.19.5.2651.

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7

Mostafa, Wael. "The relative information content of cash flows and earnings affected by their extremity." Managerial Finance 40, no. 7 (June 3, 2014): 646–61. http://dx.doi.org/10.1108/mf-06-2013-0128.

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Purpose – Many studies examine the relative information content of earnings and cash flows from operations. Most studies find that earnings have higher information content than cash flows. An interesting question that follows is whether these findings hold after controlling the extremity of earnings and cash flows. The purpose of this paper is to examine the relative information content of earnings and cash flows in the following four different cases: first, moderate earnings vs moderate cash flows, second, extreme earnings vs moderate cash flows, third, moderate earnings vs extreme cash flows, and fourth, extreme earnings vs extreme cash flows. Design/methodology/approach – To assess the relative information content of earnings and cash flows for each of the four cases mentioned above, the authors compare the explanatory power for regression of returns on unexpected earnings relative to regression of returns on unexpected cash flows. Therefore, the author compares the adjusted R2 of the model with earnings variables and the model with cash flows variables using Vuong's test, that examines the statistical significance of the difference between adjusted R2s of the rival (non-nested) models, and interpret a statistically higher adjusted R2 as an indicator for higher relative information content. Findings – The results show that: first, when both earnings and cash flows are moderate, earnings are more highly associated with stock market price changes than cash flows, second, when both earnings and cash flows are extreme, earnings also have greater relative information content than cash flows, third, when the extremity differs between earnings and cash flows, the moderate variable is superior to the other extreme variable in explaining security returns. These results suggest that earnings are definitely more value relevant than cash flows. However, only in cases when cash flows from operations are moderate and earnings are extreme, cash flows possess higher information content than earnings. Practical implications – The explanatory power for stock returns will be higher for earnings or cash flows depending on which is more highly persistent. This result reverses the conventional finding of the superiority of earnings over cash flows in explaining security returns. Originality/value – In contrast to previous studies, the authors control for the extremity of earnings and cash flows when evaluating the relative information content of earnings and cash flows from operations.
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Musembi, Damaris Mutindi, and Fred Sporta. "Effect of Investments on Cash flow of Manufacturing Firms Listed at the Nairobi Securities Exchange." International Journal of Finance Research 4, no. 1 (April 30, 2023): 25–46. http://dx.doi.org/10.47747/ijfr.v4i1.1071.

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The researcher in this study sought to establish the factors that affect cash flow in manufacturing firms in Kenya. The study was guided by the following specific objectives,to establish how investments affect cash flow in manufacturing firms listed in the Nairobi stock exchange, to find out how inventory controls affect cash flow in manufacturing firms listed in the Nairobi stock exchange, to determine how profitability affect cash flow in manufacturing firms listed in the Nairobi stock exchange. The researcher used descriptive research design to describe the factors affecting cash flow in manufacturing firms listed in the Nairobi stock exchange. A firm should be able to generate enough cash flows from its operations. If a firm is not able to cover its current liabilities with cash generated from operations, it will have cash challenges in financing its operations. A cash flow ratio of oneshow that the firm has healthy cash flows and a ratio of less than one shows that the firm does not have enough cash flows to finance its operations. The study covered a period of five years from 2012 to 2017.The methodology for the study was descriptive research design. The study employed population census as the listed firms were very few for the researcher to employ sampling. The listed firms were nine. Analyzed data was presented using figures and tables. The study findings revealed that there is a positive relationship between cash flows and investments as measured by net capital expenditure, profitability as measured by return on assets. There is a negative relationship between cash flows and inventory control as measured by inventory turnover. The study also established that there is a positive relationship between cash flows and profitability of a firm as measured by return on Assets (ROA).cash flows in all the firms have the same trend expect for Eveready East African ltd. The study concluded that manufacturing firms should exercise inventory control, invest wisely and also manage profitability of assets to ensure that the firm has enough cash flows to fund its operations
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9

Farshadfar, Shadi, and Reza Monem. "Discretionary accruals and the predictive ability of earnings in the forecast of future cash flows: Evidence from Australia." Corporate Ownership and Control 9, no. 1 (2011): 597–608. http://dx.doi.org/10.22495/cocv9i1c6art3.

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We examine whether discretionary and non-discretionary accruals improve the predictive ability of earnings for forecasting future cash flows in an Australian context. Using both within-sample and out-of-sample forecasting tests; we demonstrate that discretionary accruals improve the predictive ability of earnings in the forecast of future cash flows. Further, discretionary and non-discretionary accruals and direct method cash flow components together are more useful than (i) aggregate earnings, (ii) aggregate cash flow from operations and total accruals, and (iii) aggregate cash flow from operations, discretionary accruals and nondiscretionary accruals.
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10

Trent, William A. "Do Core and Non-Core Cash Flows from Operations Persist Differentially in Predicting Future Cash Flows?" CFA Digest 38, no. 4 (November 2008): 39–40. http://dx.doi.org/10.2469/dig.v38.n4.2.

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11

Cheng, C. S. Agnes, and Dana Hollie. "Do core and non-core cash flows from operations persist differentially in predicting future cash flows?" Review of Quantitative Finance and Accounting 31, no. 1 (October 2, 2007): 29–53. http://dx.doi.org/10.1007/s11156-007-0062-7.

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12

MD ARIS, NAZARIA, RAZMAN ANUAR, Ivan Trofimov, and Nurhidayah Sokat. "The Effect of Cash Flows on Firm’s Profitability of Construction Sector in Malaysia." UNIMAS Review of Accounting and Finance 2, no. 1 (December 26, 2019): 31–39. http://dx.doi.org/10.33736/uraf.1984.2019.

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This research investigates the effect of cash flows towards firm’s profitability using the data collected and analysed from listed firms in construction sector on Bursa Malaysia. The sample comprises of 98 firms and the data is for 6 years throughout January 2009 to December 2015. For the purpose of this analysis, a discriminatory panel regression and Pearson correlation are used to test the hypotheses. This research uses cash flow from operations (CFO), cash flow from investments (CFI), and cash flow from financing (CFF) activities as independent variables to measure cash flows. In order to measure the firm’s profitability, this research uses Return on Assets (ROA) as the dependent variable. The result from this research reveals that cash flows from operations (CFO) and cash flow from investments (CFI) has a significant and positive impact on the profitability of the firms. The findings also show there is a negative relationship exists between cash flow from financing (CFF) and firm’s profitability.Thus, taking all into consideration, this research provides insights to the business managers in overseeing the cash for ongoing operations, controlling the investing strategy and tracking the financing activities for survival and growth of the organisation. On the other hand, other stakeholders of the business use historic cash flows in this information set to make projections for future cash flows investment decisions.
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13

,, Meythi. "PENGARUH ARUS KAS OPERASI TERHADAP PERUBAHAN DIVIDEN DENGAN AKRUAL SEBAGAI VARIABEL MODERATING." Media Riset Akuntansi, Auditing dan Informasi 8, no. 3 (December 12, 2008): 258. http://dx.doi.org/10.25105/mraai.v8i3.983.

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<p class="Style2">This research is aimed to examine and find out empirical evidence of the influence cash flows from operations on dividend changes with accrual as the moderating variable. The contributions of this study are twofold. First, suggesting the investors to use cash flows from operations when the predict dividend yield or dividend changes. Second, enriching literature on financial field.The hypothesis was tested by multiple regressions analysis for 30 firm on Indonesian Stocks Exchange (IDX) for period 1999 until 2005 with 95% confidence interval. The data are collected using purposive sampling method. The association between cashflows from operations and dividend changes are measured by Lintner's autoregresive dividend policy model (1956). The dividend changes are measured by using Firm-Specific Coefficients Methodology (FSCli<sup>,</sup> 0. This study provides evidence that accrual hasn't impact on the association between cash flows from operations and dividend changes. Thus, thehypothesis ofthe research is not empirically supported.</p>Keywords: Cash Flows from Operations, Dividend Changes, andAccrual
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Mulenga, Mwila Joseph. "The Relative Ability of Earnings and Cash Flow from Operations in Predicting Future Cash Flows: Evidence from India." International Journal of Accounting and Financial Reporting 5, no. 2 (October 23, 2015): 178. http://dx.doi.org/10.5296/ijafr.v5i2.8468.

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The current study examines ability of earnings and cash flow from operations in predicting future cash flow from operations of Indian companies listed in Bombay stock exchange from 2002 to 2014. The study used cash flow from operations directly reported in the cash flow statement. For the purpose of estimating regression models, Ordinary least square approach used and in measuring the predictive power of each models in forecasting future cash flow adjusted R-squared used as forecasting measure. The findings of this study reported cash flow from operations to have more power in than earnings in predicting future cash flow, which do not support the assertion given out by Financial Accounting Standards Board. The findings of this study provide additional insights to Indian capital market researchers and also benefit users of accounting information in India by providing them with empirical evidence on the beneficial ability of cash flow data in predicting future cash flow and that would assist them in making their investment decisions, lending and other decisions and also knowing the financial status of company they wish to invest.
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15

Lee, Lian Fen. "Incentives to Inflate Reported Cash from Operations Using Classification and Timing." Accounting Review 87, no. 1 (August 1, 2011): 1–33. http://dx.doi.org/10.2308/accr-10156.

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ABSTRACT This study examines when firms inflate reported cash from operations in the statement of cash flows (CFO) and the mechanisms through which firms manage CFO. CFO management is distinct from earnings management. Unlike the manipulation of accruals, firms cannot manage CFO with biased estimates, but must resort to classification and timing. I identify four firm characteristics associated with incentives to inflate reported CFO: (1) financial distress, (2) a long-term credit rating near the investment/non-investment grade cutoff, (3) the existence of analyst cash flow forecasts, and (4) higher associations between stock returns and CFO. Results indicate that, even after controlling for the level of earnings, firms upward manage reported CFO when the incentives to do so are particularly high. Specifically, firms manage CFO by shifting items between th estatement of cash flows categories both within and outside the boundaries of generally accepted accounting principles (GAAP), and by timing certain transactions such as delaying payments to suppliers or accelerating collections from customers. Data Availability: Data are available from public sources identified in the study.
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Hales, Jeffrey, and Steven F. Orpurt. "A Review of Academic Research on the Reporting of Cash Flows from Operations." Accounting Horizons 27, no. 3 (April 1, 2013): 539–78. http://dx.doi.org/10.2308/acch-50498.

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SYNOPSIS:We provide a comprehensive review of academic research related to direct method cash flow presentation. While many financial statement users have stated a preference for the direct method, few accounting standard setters around the world have required it and, given a choice, most entities present operating cash flows using the indirect method. Our review indicates that academic research has generally found direct method cash flow information to be decision useful. Also, research finds that direct method information is reflected in stock prices indicating that users appear to utilize this information when available. However, there are, as of yet, no studies detailing how this information makes its way into stock prices. Finally, the evidence we review suggests that direct method information is economically significant and that the recurring benefits that many firms derive from providing direct method information likely exceed recurring costs. Our review should be of interest to academics researching cash flow reporting and also to policy makers as they continue debating the merits of the direct method presentation of operating cash flows.
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17

Ijeoma, Ngozi Blessing. "Relationship Between Earnings and Cash Flow in Estimating Cash Flows: Evidence from Listed Nigerian Banks." Journal of Research in Business, Economics and Management 6, no. 1 (May 19, 2016): 811–21. https://doi.org/10.5281/zenodo.3965437.

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This study examines the relationship between earnings and cash flow in estimating future cash flows of firms in Nigeria. The source of data collection is secondary data source which comprises of twenty-one (21) commercial banks listed on the Nigerian Stock Exchange for the period of 2004-2013. The Ordinary Least Square technique was used in testing the hypothesis. The result of the analysis found a positive and significant relationship among future cash flows, past earnings, traditional measure of cash flows and current working capital of the observed firms.   It was found that the obtained models were statistical adequate in estimating future cash flow of the firms. Hence, it was recommended among others that the regulatory authorities of accounting and capital market operations in Nigeria should encourage companies to set-up a cash flow system that will encourage the investing public to avail themselves of financial risk capable of jeopardizing their investment. This is expected to detail information on the financial performance of the company to enable investors make effective investment decisions. 
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18

Janjani, Reza. "Comparing US-GAAP and Iran-GAAP operating cash flows to predict future cash flows." Journal of Financial Reporting and Accounting 13, no. 1 (July 6, 2015): 39–65. http://dx.doi.org/10.1108/jfra-06-2013-0047.

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Purpose – The main objective of this paper is to compare the ability of US-generally accepted accounting principles (GAAP) operating cash flows versus Iran-GAAP operating cash flows in predicting future cash flows. Design/methodology/approach – The sample comprises 240 firms (1,200 firm-years) during the period from 2004 to 2008 for which operating cash flows and other variables are available. Cross-sectional and panel data regression models are used in testing the hypotheses. Findings – This study finds that operating cash flows based on Iran-GAAP are no more effective in predicting future cash flows than those based on USA-GAAP, and the predictive ability of the model is improved by adding the earnings accrual components to the operating cash flows. Originality/value – The study suggests that the Iranian accounting standard setting committee recommends that the statement of cash flows be prepared based on the three-category model instead of the five-category model in an attempt to converge with the International Financial Reporting Standards. Consistent with Financial Accounting Standards Board and financial analyst recommendations, the results reveal that earnings are a better predictor than cash flows from operations.
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Noor-Ud-Din, Ahmed, Burhan Rasheed, Zohair Farooq Malik, Syed Taha Fraz Haider Kazmi, and Amer Shakeel. "Cash Flows or Profitability Measures: Which are Better Stock Return Predictors?" Audit and Accounting Review 1, no. 1 (July 30, 2021): 1–11. http://dx.doi.org/10.32350/aar.11.01.

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In this article, we examine the relative ability of cash flows and profitability measures to predict stock returns; whereas, the primary objective of this study is to identify which among the aforementioned predictors have a better stock prediction ability. For this purpose, we used five-year data (from 2014 to 2018) of 50 non-financial firms listed on the Pakistan Stock Exchange. We used cash flow from operations and cash flow after financing activities as cash flow measures and gross profit, operating profit, and earnings per share as profitability measures. The technique of panel regression was used in this study. We found that for stock return predictions, profitability measures provide better prediction results than cash flows.Keywords: cash flow from operations (CFO), cash flow after financing activities (CFAF), predictions, profitability, stock returns
 
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20

Alsharif, Bader M., Talal M. Bataineh, and Khaled M. Abo Aliqah. "Cash Flows and Earnings for Share in Islamic Banks: Jordanian Evidence." International Journal of Business and Management 15, no. 12 (November 6, 2020): 15. http://dx.doi.org/10.5539/ijbm.v15n12p15.

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This study provides evidence on the effect of cash flows extracted from operating, investing, and financing activities attributed to the net profit, total assets or liabilities on the return per share for Jordan Islamic Bank, International Islamic Arab Bank, and Al-Rajhi Islamic Bank. The methodology is based on panel regression analyses of annual report data for Jordan listed Islamic Banks for the year from 2005 to 2019. The return on a stock plays an important role in investing and financing operations. Thus, the cash flows are weak in the short term and quickly increase in the long run. Results show a negative relationship between cash flow and return on a stock, except for cash flows from operating activities, which have a positive relationship with the return on a stock in the second and third models. The reason for this positive relationship is either the increase in operations from untapped money does not increase the size of assets or liabilities or the decrease in operations leads to an increase in profits and thus an increase in the return on the stock. This association indicates moderation in maintaining the amount of cash. Any risk facing the bank from withdrawals or financing operations is covered without affecting the size of the bank’s profits until the turnout by investors increases and the profit increases.
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Степаненко, О.І., та А.С. Туровська. "Аналіз руху грошових потоків підприємства, їх вплив на господарську діяльність". Інфраструктура ринку, № 74 (7 червня 2023): 148–55. https://doi.org/10.32782/infrastruct74-27.

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In order to get out of the crisis, rebuild the economy and its further development, it is necessary to increase the level of investment of domestic enterprises. Investment cash flows, which are associated with investment in the material and technical base of the enterprise, its personnel, in the implementation of social projects, will ensure economic recovery and growth. It has been studied that the cash flows of the business entity occupy a key place in the management system, and their optimization should be aimed at increasing the efficiency of resource use and the development of the enterprise. The sources of cash receipts and the ways of their disposal in terms of types of activity (operational, financial, investment) were analyzed. It is proven that operational activity accumulates operations related to the production and sale of products (goods, works, services). Accordingly, it provides the main share of the company's income and generates the main cash flow. In the context of cash flow management, their principles are highlighted: efficiency, balance, liquidity, optimization, information reliability and credibility. The indicators of the ratio analysis of cash flows are summarized with the selection of three groups of indicators: liquidity, financial stability, cash flow. It is substantiated that balanced approaches to cash flow optimization play an important role in the formation of the financial policy of the enterprise at any stage of its development, especially during the war period. To improve the economic stability of the enterprise, parameters for balancing cash flows have been selected. Based on the principles of cash flow management, their organizational stages are highlighted: 1) completeness, reliability of cash accounting, objectivity of financial reporting indicators; 2) estimation of cash flows for previous reporting periods; 3) optimization of cash flows taking into account the peculiarities of economic activity; 4) cash flow planning in terms of types of activity: operational, financial, investment; 5) control over the movement of cash flows, detection of deviations from the planned indicators. It has been proven that the effective management of cash flows is determined by the synchronization of income and expenses, maintaining the constant solvency of the enterprise.
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Cindori, Sonja, and Jelena Slović. "Identifying Money Laundering in Business Operations as a Factor for Estimating Risk." INTERNATIONAL JOURNAL OF INNOVATION AND ECONOMIC DEVELOPMENT 3, no. 3 (2017): 7–16. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.33.2001.

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Money laundering and terrorist financing can be performed in many ways, regular business operations being among them. Business activities go through a large number of business changes, which offers numerous options for money or assets to enter the company via seemingly legal business transactions, enabling money or assets to remain in regular business flows once money laundering is completed. On the other hand, the opposite scenario, in which there is interest in money to be transferred from regular flows to alternative flows, including terrorism financing, is also common. This paper will discuss legal business operations as a framework for money laundering and terrorist financing. Cash flow cycles are presented in form of an algorithm as connections between irregularly and regularly acquired assets in the process of money laundering through business operations, as well as re-entry from regular flows into alternative cash flows. The “Butterfly Diagram”, presenting groups of business changes enabling entry of larger amounts of money and assets owned by a company in order to be laundered or their exit with the effect or tax evasion or terrorism financing, evolved from the algorithm. Also, the “Butterfly Diagram” includes certain forms of legal and tax misuse which enable legalizing the specified activities. The business reality is exceptionally dynamic and needs of money launderers keep growing, this is why there is an increase in types and numbers of business transactions that can be used for money laundering or terrorism financing, resulting in the need to keep modifying the presented “Butterfly Diagram”.
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Jang, Geun Bae, and Weon-Jae Kim. "Effects Of Key Financial Indicators On Earnings Management In Korea’s Ready Mixed Concrete Industry." Journal of Applied Business Research (JABR) 33, no. 2 (March 1, 2017): 329–42. http://dx.doi.org/10.19030/jabr.v33i2.9905.

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Earnings management is the practice of deriving certain benefits by intervening in external financial reporting or misleading certain stakeholders through adjustments to accruals without cash flow involvement or with affecting cash flows through real activities. Using the models of Kothari et al. (2005) and Cohen et al. (2008) for accrual-based earnings management (AEM) and real activities earnings management (REM), respectively, we examined whether relationships exist between key financial indicators, such as cash flows from operations, operating income, and debt dependency level, and AEM and REM in the ready mixed concrete (RMC) industry in Korea. This study is the first to investigate earnings management in Korea’s RMC sector. Results showed that operating income and cash flows from operations are significantly negatively related to AEM and REM, consistent with the findings of previous research. By contrast, debt dependency exhibits no significant relationship with AEM and REM, contradicting the findings of most previous studies. As a moderating variable, operating income affects the relationship between cash flows from operations and earnings management with only REM. On these bases, we can infer that earnings management in the Korean RMC industry responds differently to key financial indicators with regards to AEM and REM practice. Overall, companies in the industry implement aggressive earnings management depending on operating income and cash generation ability level rather than debt dependency level. These findings provide important insights for people who are interested in accounting information on the RMC industry in Korea.
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Ferry, Ferry, and Erny Ekawati. "PENGARUH INFORMASI LABA AKUNTANSI, ALIRAN KAS DAN KOMPONEN ALIRAN KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI INDONESIA." Jurnal Riset Akuntansi dan Keuangan 1, no. 2 (August 1, 2005): 79. http://dx.doi.org/10.21460/jrak.2005.12.114.

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Brfoo 1994, the one way measurcd pdormance of go public compa4y is earning afier tu, but on September 7, 1994 the Indonesian Institute olAccountants (IAI) published the statement of financial Accounting Standard (PSAK) No.2, "statement of Cash Flows" requires companiesto pubtish the statewent of cash flows beginning from January I, tggs. So investors had two kinds measurement of performance go public companies.The objective of study is to aplain the influence of informationcontent of accounting income, total cash Jlows, and components of cash flow with stock price in lidonesian manufacuring firms The accounting income is earning afiir ta,tc before extra ordinary item and discontinued operations and total cash flows is a sum of cash flow from operating activities, cash llow from investing activities, and cash tlow from financing activities.This study was constitute replicated study from Triyono and Yogiyanto (2000) about the association of information content of total cash flows, components of cash Jlows, and accoun:ting income with stock prices or stock returns. This study took sample frorn manufacnring firms lisfed in the Jakarta Stock Exciange @ni) from 1999-iOOZ tnoT"had pubtished aadited financial statement. Stock prices using monthly prices that hadended December 1999-2002. The statistics method used to test ltypotheses is a linier multiple regression. The model was considered: levek')odet. The empirical results with using the first model levels about the influ. hence information of accounting income and total cash flows with stock prices can be explained accounting income gave positive influence and significant with stock prices whereas total cash flows gcMe negative and tlgnil*nt with stock prices. In the second model levels about the influ- ,i"i ,nyn *ation of cash flow from operating actiu.ities, cash flow from investing activities, and cash flow from financing octivities with stock pri, i* b" explained, separated total gash fl9ws into.yomponents. of 'cash flows gave negative influence and significant with stock prices "rp"ifolly iash ltoi from aperating octivities and c-ash flow from finincing activities. In the third model levels obout influence information of acciunting income and components of cash Jlows with stock prices irn be expliined, accounting income gave positive inlluence and significont with stock prices whereas companents of cosh tlows gNe negative influence and significant with stock prices'Keywords : accounting Income, cash Flows, components of cashflows, levels model
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Srikintan, Srikintan, and Mia Angelina Setiawan. "Kemampuan Laba dan Arus Kas Operasi dalam Memprediksi Arus Kas Masa Depan pada Perusahaan BUMN yang terdaftar di BEI Tahun 2016 - 2020." JURNAL EKSPLORASI AKUNTANSI 4, no. 4 (November 12, 2022): 726–37. http://dx.doi.org/10.24036/jea.v4i4.557.

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The current study aims to to achieve empirical evidence concerning the potential of net profits and cash flow operations to predict future cash flows and which ability to be taken into consideration superior in predicting future cash flows. The population are the indexed company of country -Owned organisations at the IDX in 2016 – 2020. The sampling method used the purposive sampling that produced 85 for a 5-year observation. Analysis was based on, secondary data types obtained from the legitimate website of IDX. The analysis that produced used multiple linear regression analysis. The results of this analysis imply that net profits has the ability to predict future cash flows while cash flow operastions are not longerable to predictfuture cash flows for BUMN companies at the IDX . This Assessment also indicates that the ability of net profits greater than operating cash flow to predicting future cash flows.
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Vent, Glenn A., and Anthony F. Cocco. "Teaching the Cash Flows from Operations Section of the Statement of Cash Flows under the Indirect Method: A Conceptual Framework." Journal of Education for Business 71, no. 6 (August 1996): 344–47. http://dx.doi.org/10.1080/08832323.1996.10116810.

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Cheng, C. S. Agnes, Chao-Shin Liu, and Thomas F. Schaefer. "Earnings Permanence and the Incremental Information Content of Cash Flows from Operations." Journal of Accounting Research 34, no. 1 (1996): 173. http://dx.doi.org/10.2307/2491338.

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Ali, Mazurina Mohd, Kamalia Mohamed Ali, Ammar Daher Bashatweh, and Suhaily Hasnan. "Historical Earnings, Accrual Accounting, and Future Cash Flows: A Malaysian Perspective." Economics and Finance Letters 9, no. 2 (July 8, 2022): 125–38. http://dx.doi.org/10.18488/29.v9i2.3056.

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This study investigates the influence of historical earnings and historical accrual accounting on projecting future cash flows. The sample consisted of 159 construction, energy, and property development companies from the main capital market of Malaysia. The compiled data of these companies spanned from 2015 to 2019 and was collected from the financial statements of the companies, including operating cash flows and earnings. The profit or loss statement and cash flow statement were used for calculating historic accrual accounting. Earnings, cash flow, and accrual accounting models were used as the basis for the regression model construction. The accounting data demonstrated that the prediction performance of the models was improved by the three-year lag. The previous two-year earnings and accrual accounting had positive and significant predictive power for forecasting future cash flows. Moreover, the past one- and two-year cash flows from operations significantly predicted future cash flows. These results are important for a sound understanding among academics and practitioners of the crux of historical earnings, operating cash flow, and accrual accounting. The findings can assist corporate leaders and management executives in tracking the sustainability and financial growth of an organization.
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Mulenga, Mwila Joseph, and Meena Bhatia. "The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow." Accounting and Finance Research 6, no. 2 (March 22, 2017): 59. http://dx.doi.org/10.5430/afr.v6n2p59.

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AbstractResearch on the relative ability of accounting information aims in examining the ability of accounting information to predict future cash flow and earnings, based on the assertion given by Financial Accounting Standard Board (FASB) which states that the earnings and its components have a better predictive power than cash flow itself (FASB,1978 para 44). Many studies have been conducted by various researchers but only few of these studies succeed to match with this assertion. This study aims to provide review on the study related to ability of earnings, cash flows from operations and accruals to predict future cash flows where methodology used in this line of research and presentation of empirical results are discussed. The review provides in depth discussion for the purpose of assisting the researchers to get familiarity with line of financial accounting research investigated capital market based accounting research and also as guidance for future researchers.Keywords: Cash flow from operations, Earnings, Accruals, Prediction, Capital Market Based Accounting Research.
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Mostafa, Wael. "The value relevance of earnings, cash flows and book values in Egypt." Management Research Review 39, no. 12 (December 12, 2016): 1752–78. http://dx.doi.org/10.1108/mrr-02-2016-0031.

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Purpose Motivated by the lack of research on the value relevance of accounting information in the emerging markets of Middle Eastern countries, and the unique institutional and accounting setting in Egypt, this paper aims to investigate the relation between capital market and accounting information in the emerging market of Egypt. Specifically, based on Egyptian data, this study examines the value relevance of earnings, cash flows from operations and book values. Design/methodology/approach To examine the value relevance of the above accounting measures, this study uses statistical associations between accounting information and capital market values: the association between earnings and annual returns; the association between cash flows and accruals, and annual returns; and the association between earnings and book values of equity, and stock prices. Findings The results show that, first, earnings have value relevance. However, earnings changes are significantly more successful than earnings levels in explaining security returns. These results suggest that changes in earnings are largely permanent; hence, earnings follow (close to) a random walk model. Second, contrary to what is stated in the literature, cash flows from operations are not successful in explaining stock returns. This result suggests that cash flows are less important and not value relevant in Egypt compared to the USA or the UK. A possible explanation is that cash flows in Egypt are very volatile (high variance) and not persistent, so the market does not rely on them. Third, individually, both earnings and book values significantly explain stock prices; however, jointly, earnings have incremental explanatory power beyond book values for stock prices whereas book values do not. These results suggest that in Egypt the income statement is much more important than the balance sheet for valuation purposes. Overall, these results are interesting because they do not completely replicate the results from other countries. Practical implications The existence of value relevance for earnings despite the apparent lack of value relevance for cash flows can be interpreted as indicating that accruals are designed to offset and smooth cash flows’ volatility and low value relevance, so that earnings are relatively more persistent and relevant. These results show that earnings potentially are a much more important and informative measure of a firm’s value than cash flows from operations in Egypt. However, we certainly need the cash flows information as an ex-post validation of the prior earnings. Overall, it appears that the investors in Egypt are looking at the accounting data when evaluating the value of the firm, which is a good sign. However, the empirical findings of this paper are discussed. Originality/value This study contributes to the limited research on value relevance of accounting information in the emerging market of Egypt.
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Qiu, Yaning. "Leverage, liquidity, cash flows and company performance of Chinese listed logistics companies during COVID-19 based on multiple linear regression model and data mining." Advances in Economics and Management Research 5, no. 1 (April 14, 2023): 122. http://dx.doi.org/10.56028/aemr.5.1.122.2023.

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Due to the control policies, company performance is highly affected by the COVID-19 pandemic. This paper aims to examine the impact of leverage, liquidity and cash flows from operations towards company performance of Chinese logistics companies during the COVID-19 crisis. The data are collected from listed logistics companies during 2020-2021, and multiple regression analysis is carried out. Company performance is measured through return on assets and return on equity. The results show that liquidity and cash flows from operations have a positive impact on company performance, while leverage negatively affects company performance. This paper will contribute to the current literature and will aid corporate managers to deal with the COVID-19 crisis.
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Lian, Chen, and Yueran Ma. "Anatomy of Corporate Borrowing Constraints*." Quarterly Journal of Economics 136, no. 1 (September 24, 2020): 229–91. http://dx.doi.org/10.1093/qje/qjaa030.

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Abstract Macro-finance analyses commonly link firms’ borrowing constraints to the liquidation value of physical assets. For U.S. nonfinancial firms, we show that 20% of debt by value is based on such assets (asset-based lending in creditor parlance), whereas 80% is based predominantly on cash flows from firms’ operations (cash flow–based lending). A standard borrowing constraint restricts total debt as a function of cash flows measured using operating earnings (earnings-based borrowing constraints). These features shape firm outcomes on the margin: first, cash flows in the form of operating earnings can directly relax borrowing constraints; second, firms are less vulnerable to collateral damage from asset price declines, and fire sale amplification may be mitigated. Taken together, our findings point to new venues for modeling firms’ borrowing constraints in macro-finance studies.
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Ali, Ashiq. "The Incremental Information Content of Earnings, Working Capital from Operations, and Cash Flows." Journal of Accounting Research 32, no. 1 (1994): 61. http://dx.doi.org/10.2307/2491387.

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Billings, Bruce K., and Richard M. Morton. "The Relation Between SFAS No. 95 Cash Flows From Operations and Credit Risk." Journal of Business Finance Accounting 29, no. 5&6 (June 2002): 787–805. http://dx.doi.org/10.1111/1468-5957.00450.

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35

Алиева, Н. М. "Cash flows of a budget institution." Экономика и предпринимательство, no. 2(115) (May 6, 2020): 1130–34. http://dx.doi.org/10.34925/eip.2020.115.2.228.

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В статье рассматриваются основные составляющие отчета о движении денежных средств бюджетного учреждения. Приведена характеристика денежных потоков от текущих, инвестиционных и финансовых операций. Автором дана сравнительная характеристика основных положений ФСБУ №278н и МСФО 7. Сделан вывод, о том, что кардинальных отличий не наблюдается. Формирование отчета о движении денежных средств является очень важным этапом обобщения информации за отчетный период. В связи, с чем должно быть четкое понимание, какие факты хозяйственной жизни, формирующие денежные потоки должны быть отнесены в состав текущей, инвестиционной и финансовой деятельности. The article deals with the main components of the cash flow report of a budget institution. The characteristics of cash flows from current, investment and financial operations are given. The author gives a comparative description of the main provisions of RAS №. 278n and IFRS 7. It is concluded that there are no cardinal differences. Generating a cash flow statement is a very important step in summarizing information for the reporting period. In this regard, there should be a clear understanding of what facts of economic life that form cash flows should be included in the current, investment and financial activities.
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Cardilla, Aprilia Louise, Mochamad Muslih, and Dedi Rianto Rahadi. "PENGARUH ARUS KAS OPERASI, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2016." Firm Journal of Management Studies 4, no. 1 (May 3, 2019): 66. http://dx.doi.org/10.33021/firm.v4i1.686.

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<p>Among the 3 (three) cash flows contained in a company, the cash flows from operations are considered to be the most important cash flow in the company and most determine the success of the company in achieving its main objective, namely profit optimally. The purpose of this study was to study the effect of cash flows from operating activities, company size, and company age on company profits. The research method used is the quantitative research method, using the ordinary least square method. The unit of analysis is the company. Sample selection is done purposively. The sample is 12 banking companies listed on the Bursa Effek Indonesia.<br />The results showed that cash flows from operating activities and company size did not have a significant effect on corporate profits. The age variable of the company turned out to have a significant effect on company profits, but the sign or the coefficient was reversed. This means that the older the company age, the lower the company's profit.</p>
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Bala, Sayed Abbas. "The Relationship between Cash Flows and Stock Returns: An Empirical Study of Financial Investment Banks on the Khartoum Stock of Exchange." Applied Finance and Accounting 3, no. 2 (March 14, 2017): 14. http://dx.doi.org/10.11114/afa.v3i2.2236.

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This study aims to test the relationship between cash flows from operational, investment, and financing activities individually and jointly, and the stock returns of financial investment Banks on the Khartoum stock exchange. Using an analytical approach, the study analyzes the financial statements for 2010-2015. The statistical analysis showed no statistically significant relationship between cash flows from operations, investment, and financing activities individually or jointly, and stock returns of financial investment Banks on the Khartoum Stock Exchange. This study yielded several recommendations such as that the statement of cash flows requires a special awareness because it provides important, quality information that reflects the ability of the firm to meet obligations and function as a going concern, which is useful for users in making decisions.
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ZHASSIM MOHAMMAD, MOHAMMAD TARIK. "IMPROVING THE TERMINOLOGY AND CLASSIFICATION OF CASH FLOWS FOR THE PURPOSES OF THEIR EFFECTIVE ACCOUNTING AND ANALYSIS AT THE ENTERPRISE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 194–200. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.035.

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The article examines the theoretical approaches of Russian and foreign authors to the content of the term «cash flow» and their classification. An analysis of the approaches of different researchers and the legal framework for the organization and the reflection of cash flows in the accounting of the enterprise allowed us to conclude that there is no balanced term that would contribute to the formation of a high-quality information basis for financial management purposes. The proposed approach to grouping cash flows from the position of their maximum and minimum values for the purpose of forming optimal balances, sufficient volumes for making payments, effective planning not only in the short-term, but also in the medium-term will allow pur-poseful accounting, analysis and planning of cash flows from various types of operations in the course of the activity of a commercial organization.
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Shaharuddin, Sara Naquia Hanim, Radziah Mahmud, Nor Khadijah Mohd Azhari, and Widya Perwitasari. "Company Performance during Covid-19: Impact of Leverage, Liquidity and Cash Flows." Environment-Behaviour Proceedings Journal 6, no. 17 (August 15, 2021): 11–16. http://dx.doi.org/10.21834/ebpj.v6i17.2878.

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Due to the movement control order, company performance is predicted to be highly affected by Covid-19 pandemic. Thus, this study seeks to examine the impact of leverage, liquidity and cash flows from operations towards company performance during the Covid-19 pandemic. Using secondary data from public listed companies on Bursa Malaysia with two financial quarters in the financial year 2020, it is found that there is a significant impact of liquidity and cash flows from operations on company performance. This study may contribute as additional literature to future studies and provide sights to regulators in dealing with the pandemic outbreak. Keywords: Covid-19; leverage; liquidity; cash flows eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6i17.2878
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Степаненко, О.І. "Властивості грошових потоків та ризики їх впливу на фінансову стабільність підприємства". Scientific Collection "InterConf+", № 44(197) (7 квітня 2024): 94–107. https://doi.org/10.51582/interconf.19-20.04.2024.009.

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The financial and economic activity of an enterprise is inextricably linked with the movement of cash, as a result of which cash flows are formed. The economic nature of the category "cash flows" in the field of enterprise economics, accounting, and management is studied. From the standpoint of micro- and macroeconomic relations, the properties of cash flows that contribute to ensuring the financial stability of the enterprise and the economic stability of the country are highlighted. It is substantiated that cash flows arise as a result of the implementation of the enterprise's operational, financial, and investment activities. The risks of influencing the formation of cash flows that may negatively affect the enterprise's economic activities are highlighted. From the standpoint of the principle of achieving the optimal risk-return ratio, approaches to cash flow management and the conditions for their practical application are considered. It is substantiated that the cash flow management system should include the following stages: 1) forecasting and planning; 2) financial controlling; 3) implementation of planned measures; 4) adjustment of indicators and assessment of achieved results. It has been determined that the main goals of optimizing cash flows are: balance of their volumes, synchronicity of formation in time, and growth of net cash flow.
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41

Pirveli, Erekle. "Earnings persistence and predictability within the emerging economy of Georgia." Journal of Financial Reporting and Accounting 18, no. 3 (June 6, 2020): 563–89. http://dx.doi.org/10.1108/jfra-03-2019-0043.

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Purpose The purpose of this paper is to provide the first empirical assessment of the persistence and predictability of earnings within the Georgian private sector entities. Design/methodology/approach The sample comprises of all the Georgian private sector entities who, according to the new Law of Georgia on Accounting, Reporting and Auditing (2016), had to submit their audited financial statements by 1 October 2018. Financial data has been officially withdrawn from the Ministry of Finance of Georgia and the descriptive data has been obtained by the use of Link Klipper and ScrapeStorm tools through the official “Reportal” website. The final sample consists of 450 large Georgian private sector entities. The study uses a simple, one-year-lagged earnings auto-regression to detect the persistence and predictability within the next series of earnings. A weighted least square method has been used as a statistical procedure. Findings The results reveal that current earnings persist within the next year’s series of earnings at less than 25%, while the reliance on current year’s earnings enables us to predict the next year’s earnings only with a chance of 20%. Further analysis has witnessed that cash flows from operations persist at less than 40% and are able of predicting the next year’s cash flows at below 35%. Overall, the properties of earnings and cash flows within the private sector of Georgia are of relatively poor quality, with the latter demonstrating higher properties compared to earnings. Practical implications The general finding on a relatively low property of earnings raises potential investors and creditors’ awareness on the valuation-usefulness of provided financial information within the private sector of Georgia. The fact that earnings are significantly less persistent and predictable compared to cash flows from operations, hints on accruals’ problematic functioning. The results presented in this paper should be of interest to a local regulator (SARAS), charged with the responsibility of successfully running a currently ongoing accounting reform of Georgia. Originality/value This is the first study that examines the persistence and predictability of earnings and cash flows from operations among the private sector entities of Georgia.
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42

Mukeshbhai, Dholu Preksha, and P. S. Hirani. "CULTURAL NARRATIVES OF CASH FLOWS IN ACCOUNTING: FROM DESHI NAAMA TO DIGITAL FINANCE." INTERNATIONAL JOURNAL OF ADVANCED RESEARCH IN COMMERCE, MANAGEMENT & SOCIAL SCIENCE 08, no. 01(I) (March 9, 2025): 191–97. https://doi.org/10.62823/ijarcmss/8.1(i).7212.

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Prior to the development of modern banking and accounting systems, Indian businesses, traders, and moneylenders managed cash flow using traditional methods derived from local and cultural customs. These included oral agreements, handwritten ledgers, Hundis, and community trust—all of which were indigenous banking tools. This paper explores the evolution of cash flow management from these informal yet successful techniques to codified financial reporting. Cash flow statements detail cash transactions under operating, investing, and financing operations. These statements are prepared in compliance with Accounting Standard-3 (effective-3) and, effective of July 1, 2017, IND-AS:7. These claims facilitate the examination of liquidity and financial stability. Furthermore, artificial intelligence (AI) has significantly improved cash flow analysis and forecasting through statistical models and software that combines machine learning and programming techniques. This study highlights the transition from Bahi-Khata to digital finance, demonstrating how cash flow is crucial to Indian accounting culture. India's transition from Bahi-Khata to digital finance serves as an example of how it has maintained its robust accounting culture while adapting to global financial standards. Financial transparency, regulatory compliance, and company decision-making have all improved as a result of this shift. To ensure accuracy and consistency in financial reporting, cash flow statements are required in India. AI-driven analytics provide predictive insights that improve cash flow management and liquidity planning. Cash flow is a key component of accounting culture, and as technology develops, it is expected that India's financial sector would employ digital solutions more and more.
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43

Hartarska, Valentina, and Dennis Nadolnyak. "Financing Constraints and Access to Credit in a Postcrisis Environment: Evidence from New Farmers in Alabama." Journal of Agricultural and Applied Economics 44, no. 4 (November 2012): 607–21. http://dx.doi.org/10.1017/s1074070800024147.

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We use survey data to study the degree to which new farming operations in Alabama were financially constrained after the 2008 financial crisis. Next, we control for farmers' self-selection out of the credit market and identify which farmers were able to secure loans during the period of 2009–2010. The results show that new farmers that started any part of their operation after 2005 were financially constrained but no evidence that their financing constraints were affected by the crisis. As expected, we find that lending was collateral-driven, although lenders also considered farmers' profitability and cash flows.
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44

Ritchie, William, Dusty Williamson, John Ni, Ali Shahzad, and George Young. "Eastern Truss Company: the technology adoption decision." CASE Journal 11, no. 3 (September 10, 2015): 346–55. http://dx.doi.org/10.1108/tcj-06-2014-0044.

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Synopsis Located in the Mid-Atlantic region of the United States, Eastern Truss Company produced trusses used in construction of both large warehouses and custom homes. This case presents the student with the opportunity to analyze the critical factors associated with the decision of whether Eastern should adopt a new production technology and whether cash flows from reduction of temporary workers will cover adoption coasts. The student must evaluate the decision to adopt the production technology through the lens of operations management tools. This case is appropriate for undergraduate business studies in the field of operations management. Research methodology Case study. Relevant courses and levels Undergraduate operations management.
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Rud, Inna, and Viktor Dorokhov. "ANALYSIS OF CASH FLOWS IN THE ENTERPRISE MANAGEMENT SYSTEM." Economic scope, no. 194 (November 11, 2024): 30–35. http://dx.doi.org/10.30838/ep.194.30-35.

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The article is devoted to the analysis of cash flows in the enterprise management system. The concept of "cash flow" is considered, which is an important subject of management, which is presented in non-cash and cash forms, the direction of which is related to the functioning of money and the monetary system, the stage of managing the company's monetary calculations. In the analysis of monetary calculations, the main goal is to determine the reasons for the deficit or surplus of monetary resources, the order of their receipt and the direction of spending in order to control the current solvency of the enterprise. The following methods are used to determine cash flows: indirect and direct. They differ in a different sequence of actions by which the size of the flow of cash is estimated. The movement of cash means the breakdown of incoming and outgoing cash flows in the development of operational, investment and financial activities of a business entity. The flow of cash from operational and financial activities was analyzed. It was determined that an important area of ​​activity of the company's management, especially in periods of financial crises, is the management of cash flows. The dynamics of cash flow according to the sources of their formation are analyzed. It has been proven that the flow of funds from the main activity correlates with current operations, which include revenue from sales, payment of supplier invoices, receipt of short-term credits and loans, payment of wages, settlements with the budget. The flow of cash from operational and financial activities was analyzed. We consider the management of cash flows, which are detailed in monetary calculations, to be the most important activity of the company's management, especially in periods of financial crises, therefore, the reasons for the importance of such an asset, such as cash, have been determined. Disadvantages revealed after monitoring cash flows. In order to improve the cash management system, we suggest implementing a control formation that will ensure the consolidation of control actions, its concentration on the determined course of the company's financial activity, timely disclosure of deviations of the actual results from the expected ones, and the formulation of operational management decisions that will ensure its normalization.
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Rahman, Abdul, and Raj Bahadur Sharma. "Cash flows and financial performance in the industrial sector of Saudi Arabia: With special reference to Insurance and Manufacturing Sectors." Investment Management and Financial Innovations 17, no. 4 (November 6, 2020): 76–84. http://dx.doi.org/10.21511/imfi.17(4).2020.07.

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A firm with proper cash flow management can increase its financial performance, while improper management might lead to financial failure. Therefore, it is significant for a firm to manage cash inflows and outflows properly. The current study investigates the effect of cash flow from operations (CFOs) on the financial performance of insurance and manufacturing companies in Saudi Arabia. The data were extracted from companies’ annual reports by considering Return on Assets (ROA) and Return on Equity (ROE) as dependent variables, CFOs as an explanatory variable, firm size (SIZE) and Leverage (LEV) as control variables, and an industry dummy. The results report a positive and significant association between financial performance (ROA and ROE) and operating cash flows (CFOs), and a negative association for SIZE and LEV. Therefore, the study concludes that the firms’ operating cash flows in the insurance and manufacturing sectors in Saudi Arabia affect financial performance.
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Lorek, Kenneth S., and G. Lee Willinger. "Multi-Step-Ahead Quarterly Cash-Flow Prediction Models." Accounting Horizons 25, no. 1 (March 1, 2011): 71–86. http://dx.doi.org/10.2308/acch.2011.25.1.71.

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SYNOPSIS: We provide new empirical evidence supportive of the Brown-Rozeff ARIMA model as a candidate univariate statistically based expectation model for multi-period-ahead projections of quarterly cash flows. It provides 1- through 20-step-ahead projections of quarterly cash flows that are significantly more accurate than those generated by the premier multivariate quarterly time-series, disaggregated-accrual regression model popularized by Lorek and Willinger (1996). We also find that both quarterly earnings and quarterly cash flow from operations are modeled by the same Brown-Rozeff ARIMA structure, although the autoregressive and seasonal moving-average parameters of the quarterly earnings model are significantly larger than those of the cash-flow prediction model. This finding is consistent with Beaver (1970) and Dechow and Dichev (2002), among others, who argue that accounting accruals induce incremental amounts of serial correlation in the quarterly earnings time series vis-a`-vis the time series of quarterly cash flows. Such findings may be of interest to analysts who wish to derive multi-step-ahead cash-flow predictions, and accounting researchers attempting to adopt a statistical proxy for the market’s expectation of quarterly cash flows. Finally, we propose a forecasting schema by which statistically based cash-flow forecasts are adjusted upwards or downwards via qualitative assessments regarding the economy, industry, and firm by analysts employing fundamental financial analysis.
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48

Carslaw, Charles A., and S. E. C. Purvis. "Megascreens USA Inc.—A Foreign Operations Case." Issues in Accounting Education 22, no. 4 (November 1, 2007): 579–90. http://dx.doi.org/10.2308/iace.2007.22.4.579.

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This relatively short case gives students a comprehensive overview of the steps required to prepare consolidated financial statements under U.S. GAAP when a subsidiary prepares its accounts under a foreign GAAP—in this case, International Financial Reporting Standards (IFRS). While the case is closely based on an actual Australasian company seeking listing in the United States, the product and the exact financial details are disguised. Specifically, the case exposes students to the following: accounting for foreign currency transactions; adjustments to convert foreign GAAP to U.S. GAAP (accounting for license fees); translation of financial statements; change of functional currency; remeasurement of financial statements; and foreign consolidation and statement of cash flows with foreign operations. The case has been field-tested in an advanced accounting course and is also suitable for use in international accounting courses. Both undergraduate and graduate students have profited from the case.
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49

Bunga, D., and Sumarsih. "Analysis Of The Relationship Between Working Capital And Cash Flow And Its Influence On Financial Performance." Finance and Banking Analysis Journal (FIBA Journal) 1, no. 1 (January 24, 2024): 22–32. https://doi.org/10.33830/fiba.v1i1.7467.2024.

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Objective study This For analyze connection between working capital with Genre cash flow and its effects to performance finance . Through literature studies from results study past and results study This showing that working capital and flow cash flow has very close relationship . working capital and flows cash flow is very blessed tightly . Working capital can be measured with see rotation cash flow at a time period time certain factors and Working Capital and Cash Flow are influential to performance company . The more tall level cash turnover means increasingly fast return of incoming cash to the company . With Thus , cash will be can used return as working capital For finance activity its operations so that No bother condition finance company with thereby can increase profits for company . Suggestions for further research are several study Still focused on cash flow _ general , preferably done study in a way deep to three type cash flow ie operations , investments and financing
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50

Agnes Cheng, C. S., and Simon S. M. Yang. "The Incremental Information Content of Earnings and Cash Flows from Operations Affected by Their Extremity." Journal of Business Finance Accounting 30, no. 1-2 (January 2003): 73–116. http://dx.doi.org/10.1111/1468-5957.00484.

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