Journal articles on the topic 'Cash flows from operations'
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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.
Full textBurke, 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.
Full textIrawan, 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.
Full textMostafa, 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.
Full textFarshadfar, 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.
Full textKim, 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.
Full textMostafa, 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.
Full textMusembi, 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.
Full textFarshadfar, 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.
Full textTrent, 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.
Full textCheng, 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.
Full textMD 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.
Full text,, 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.
Full textMulenga, 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.
Full textLee, 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.
Full textHales, 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.
Full textIjeoma, 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.
Full textJanjani, 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.
Full textNoor-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.
Full textAlsharif, 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.
Full textСтепаненко, 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.
Full textCindori, 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.
Full textJang, 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.
Full textFerry, 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.
Full textSrikintan, 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.
Full textVent, 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.
Full textCheng, 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.
Full textAli, 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.
Full textMulenga, 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.
Full textMostafa, 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.
Full textQiu, 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.
Full textLian, 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.
Full textAli, 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.
Full textBillings, 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.
Full textАлиева, 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.
Full textCardilla, 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.
Full textBala, 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.
Full textZHASSIM 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.
Full textShaharuddin, 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.
Full textСтепаненко, 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.
Full textPirveli, 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.
Full textMukeshbhai, 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.
Full textHartarska, 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.
Full textRitchie, 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.
Full textRud, 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.
Full textRahman, 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.
Full textLorek, 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.
Full textCarslaw, 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.
Full textBunga, 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.
Full textAgnes 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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