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| Author | : Michael Ofosu Mensah |
| Publisher | : |
| Total Pages | : 108 |
| Release | : 1990 |
| Genre | : Cash flow |
| ISBN | : |
| Author | : Ray J. Pfeiffer |
| Publisher | : |
| Total Pages | : |
| Release | : 1999 |
| Genre | : |
| ISBN | : |
This study evaluates the relation between security returns and funds-based earnings components. We document that proxies for market expectations of the components that are based on measures of historical serial- and cross-dependencies are substantially more accurate than random-walk proxies. Moreover, we detect significantly higher valuations of the operating cash flow component of earnings, relative to current accruals when market expectations are represented using the dependency-based predictions. Such differential valuation is not detectable for random-walk representations. Contrary to results in Ali (1994), we find incremental information in unexpected cash flows over the whole spectrum (moderate and extreme) of unexpected cash flow realizations.
| Author | : Francesco Paolone |
| Publisher | : Springer Nature |
| Total Pages | : 116 |
| Release | : 2020-07-29 |
| Genre | : Business & Economics |
| ISBN | : 3030506886 |
Although the concept “Cash is King” is today widely recognized, the cash flow statement was rather neglected until the EU accounting regulators discovered its relevance in explaining the real value of the business. This book investigates the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European listed companies and US listed companies in the past recent years. Using the model based on the valuation theory developed by Ohlson, which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest European and US listed companies. These findings provide siginificant implications for standard setters and support the continued requirements for disclosure of cash flow information under IAS 7.
| Author | : |
| Publisher | : |
| Total Pages | : 590 |
| Release | : 1993 |
| Genre | : Dissertations, Academic |
| ISBN | : |
Abstracts of dissertations available on microfilm or as xerographic reproductions.
| Author | : Timothy Jury |
| Publisher | : John Wiley & Sons |
| Total Pages | : 341 |
| Release | : 2012-05-03 |
| Genre | : Business & Economics |
| ISBN | : 1119968747 |
This book is the definitive guide to cash flow statement analysis and forecasting. It takes the reader from an introduction about how cash flows move within a business, through to a detailed review of the contents of a cash flow statement. This is followed by detailed guidance on how to restate cash flows into a template format. The book shows how to use the template to analyse the data from start up, growth, mature and declining companies, and those using US GAAP and IAS reporting. The book includes real world examples from such companies as Black and Decker (US), Fiat (Italy) and Tesco (UK). A section on cash flow forecasting includes full coverage of spreadsheet risk and good practice. Complete with chapters of particular interest to those involved in credit markets as lenders or counter-parties, those running businesses and those in equity investing, this book is the definitive guide to understanding and interpreting cash flow data.
| Author | : Charles W. Mulford |
| Publisher | : John Wiley & Sons |
| Total Pages | : 432 |
| Release | : 2005-05-13 |
| Genre | : Business & Economics |
| ISBN | : 0471714410 |
Successful methodology for identifying earnings-related reporting indiscretions Creative Cash Flow Reporting and Analysis capitalizes on current concerns with misleading financial reporting on misleading financial reporting. It identifies the common steps used to yield misleading cash flow amounts, demonstrates how to adjust the cash flow statement for more effective analysis, and how to use adjusted operating cash flow to uncover earnings that have been misreported using aggressive or fraudulent accounting practices. Charles W. Mulford, PhD, CPA (Atlanta, GA), is the coauthor of three books, including the bestselling The Financial Numbers Game: Identifying Creative Accounting Practices. Eugene E. Comiskey, PhD, CPA, CMA (Atlanta, GA), is the coauthor of the bestselling The Financial Numbers Game: Identifying Creative Accounting Practices.
| Author | : Ashiq Ali |
| Publisher | : |
| Total Pages | : 30 |
| Release | : 1992 |
| Genre | : |
| ISBN | : |
| Author | : |
| Publisher | : |
| Total Pages | : 354 |
| Release | : 2005 |
| Genre | : |
| ISBN | : |
| Author | : Teck Kiang Tan |
| Publisher | : |
| Total Pages | : 184 |
| Release | : 1990 |
| Genre | : Cash flow |
| ISBN | : |
| Author | : Cynthia Wilson |
| Publisher | : |
| Total Pages | : 33 |
| Release | : 1993 |
| Genre | : Cash flow |
| ISBN | : |
