Global ETD Search
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Showing 1 to 3 of 3 for “"cash flows from operations"”.
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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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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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Asset revaluation and future firm operating performance: evidence from New Zealand
The regulatory framework of many countries allows the upward revaluation of assets. Previous studies on the association of asset revaluation and future performance in Australia (Barth and Clinch, 1998), U.K. (Aboody, Barth and Kasznik, 1999) and Hong Kong (Jaggi and Tsui, 2001) have shown that …