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Showing 1 to 20 of 159 for “"Cash Flows"”.
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An Essay on Cash Flows in Finance
… or mispricing by analyzing their underlying cash-flow patterns. I distinguish between discrete anomalies based on information events (e.g., profitability) and continuous anomalies lacking such coordinating events (e.g., idiosyncratic volatility). Discrete anomalies exhibit procyclical …
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The Role of Earnings, Cash Flows and Accruals in Predicting Future Cash Flows: A Sectoral Experience in South Africa
… the relative information content of earnings and cash flow from operations data in predicting future (one-year-ahead) cash flow from operations across prevalent economic sectors in South Africa. Firstly, the ability of aggregate earnings is compared to that of cash flows from operations in …
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Three Essays on the Management of Local Government Cash Flows
… evaluate financial strategies used to manage cash flows and the broader working capital management process in local governments. The objective of this dissertation is to address unresolved questions in the literature regarding the use of short-term financial resources to improve a government’s …
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The information content of cash flows versus accrual-based income numbers
Word processed copy. Includes bibliographical references (leaves 115-123).
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Why Companies Are Using the Indirect Method to Report Operating Cash Flows
… issued SFAS 95 concerning the statement of cash flows. The AICPA Board strongly recommended the use of the direct method to disclose the operating section of the statement. As a result of comments to the Exposure Draft, the indirect method was also permitted. At that time, three percent of …
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Cash flow kimutatások a számviteli beszámolókban = Statement of Cash flows in the Financial Statement
A Cash flow kimutatás a pénzügyi kimutatások egyik legfiatalabb eleme, de ma már általánosan elfogadott része az éves beszámolónak. Az egyszerűsített beszámolófajták esetében – többek között a hitelezői érdekhordozó hiánya miatt – a Cash flow kimutatás kötelező közzétételétől azonban már …
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Identification of Economic Value Drivers Impacting Operational Cash Flows in the Casual Theme Restaurant Industry
… the industry level, and an index of operational cash flows of the casual theme sector of the restaurant industry was developed. Economic value drivers within the categories of commodity markets, labor markets, inflation, stock market, national input/output, government revenue/spending/debt/taxes, …
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The relative value relevance of book values, operating cash flows, EVA and earnings: A South African perspective
… performance measures: book value per share, cash flow per share, earnings per share and most recently the market performance measure, the economic value added (EVA) in the share valuations. The objective of the study is to examine the relationship between the above measures of financial …
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The information content of the cash flow statement : an empirical investigation
… and assess the information content of cash flow disclosures as required by the AASB 1026 "Statement of Cash Flows". The information content is measured in terms of the degree of the relationship between cash flow variables and security returns. In examining the information content of …
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Market Reactions to Dividend Announcements: Temporary or Temporal (Risk Stability, Signalling, Beta)
… the market perceives the firm's revised expected cash flows. The newly revealed incremental cash flows may interact with the old cash flows so as to effect changes in systematic risk. Mechanisms are examined whereby the market may assess not only the magnitude of the expected future cash flows but …
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Pinigų srautai ir analizė /
The relevance of the topic of cash flows is important for businesses, economy and finance professionals. The movement of cash flows directly affects business and long-term stability of companies. Scientific literature was analysed to assess and highlight the significance of cash flows and their …
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An investigation into the ability of non-IFRS earnings measures' to predict future operating cash flows for a sample of South African JSE listed companies
… earnings measures can predict future operating cash flows. Many companies consistently present non-IFRS earnings measures, being voluntarily disclosed earnings measures lacking in formal definition, in order to communicate a companies’ core or sustainable earnings. Prior research into the …
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Underlying Risk Dimensions in the Restaurant Industry: A Strategic Finance Approach
… that influence the restaurant industry's cash flows and stock returns. This study proposed a contemporary framework that enables restaurant industry executives to develop a better understanding of the risk factors (macroeconomic and industry) that influence their firms' cash flows and …
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The Value Relevance of Accounting Information: The Influence of Economic Conditions and Monetary Policy
… with earnings, the book value of equity, and cash flows from operations, the results show that the economic environment significantly affects the value relevance of accounting information. More specifically, I find that as the economy is improving the value relevance of earnings increases, …
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Uncovering key actors in the marketing-firm value link
… assets (e.g., brand equity) to a firm's cash flows, drivers of firm value. The author predicts market-based assets affect a firm's cash flow level, volatility, and acceleration through two marketing strategies, the ability to charge price premiums and penetrate new product markets. …
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Market reaction to announcements of dividend increases : is it weakening with time?
… In contrast, Jensen (1986) suggests that high cash flows make it easier for managers to spend on perquisites and empire building. Thus, the potential for agency costs increases. Therefore, paying dividends when cash flows are high reduces the likelihood of agency costs. At the same time, …
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Inflation modelling for long-term liability driven investments
… is outlined for a set of inflation linked cash flows. The hedging strategy is to invest in inflation linked bonds, the number of which is determined through the use of a Rand-per-point methodology that is applied to the inflation linked cash flows and inflation linked bonds. Over the period …
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Multi-curve bootstrapping and implied discounting curves in illiquid markets
… of varying tenors) to forecast and discount cash flows is not theoretically correct. Standard market practice has evolved to a multi-curve approach, using different curves to forecast and discount cash flows. The risk-free discount curve is proxied by the Overnight-Indexed Swap (OIS) curve. …
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Total cost model for making sourcing decisions
… cost, but instead analyzes the change in cash flows over time. The net present value of the future marginal cash flows is calculated to determine if changing suppliers will create value or destroy it. The incentive issues surrounding supplier selection are discussed. Using this model can …
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