Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 7 of 7 for “"Operating Cash Flow"”.
-
The Relationship Between Share Price and Operating Cash Flow Under the Casual Theme Restaurant Setting
… well-accepted belief of the relationship between cash flow and stock price, there are some controversies about whether cash flow is a good value driver in terms of explaining the volatility of stock prices, when compared with other value drivers, such as earnings or dividends. Most of the previous …
-
The relative value relevance of cash flow accounting disclosures by South African Banks
… and analyses the information usefulness of operating cash flow disclosures of financial firms versus non-financial firms in a South African context. The study proceeds to explain and then test the presumption that the nature of the banking business model makes operating cash flow disclosures …
-
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 …
-
Essays on Hedge Fund Activism and Family Firm
… firms with higher R&D intensity and greater operating cash flow volatility. We argue that founder-CEOs’ superior skills and longer-term investment horizons drive this result. Price informativeness, CEO power, external monitoring, financing constraints, and overconfidence do not seem to drive …
-
The impact of IAS 36 on the quality of financial statements for UK companies: A multi-dimensional analysis of impairment of assets
… such as return on assets (ROA), non-operating accruals (NOAcc), business investment cycle, volatility, corporate governance, firm’s age, and credit rating. The second empirical chapter employs a modified Basu's model of conservatism to test the relationship between audit industry …
-
Accounting conservatism, earnings components and accounting losses
… and by further decomposing earnings into its operating cash flows and distinct accruals components. The analyses are also separated according to the sign of earnings and earnings components, and account for the effects of asset-recognition rules. Even though conservatism is an accruals …
-
Pengaruh arus kas, laba kotor, profitabilitas, dan debt to equity ratio terhadap harga saham di Jakarta Islamic Index selama 2008-2012
… made to benefit. This study aims to examine the Cash Flow Components, Gross Profit, Return on Assets, Return on Equity, Earnings Per Share, and Debt To Equity Ratio Share Price in Jakarta Islamic Index the Year 2008-2012 . The sampling technique using purposive sampling method, in order to obtain …