We study a relatively recent change in voluntary disclosure practices by management, namely, the issuance of cash flow forecasts. We predict and find that management issues cash flow forecasts to signal good news in cash flow, to meet investor demand for cash flow information, and to precommit ...
Cash flowforms one of the most important parts of business operations and accounts for the total amount of money being transferred into and out of a business. Since it affects the company'sliquidity, it has significance for multiple reasons. It allows business owners and operators check where th...
Cash flow is one of the most important financial information that can be gleaned from financial s...
The cash flow statement has three key sections: operations, investments, and financing. Even if the business uses accrual accounting as its main reporting system, the cash flow statement is focused on cash accounting, allowing managers, analysts, and investors toassess how well a company is doing...
Investors should be aware of these considerations when comparing the cash flow of different companies. Due to such flexibility where managers are able to manipulate these figures to a certain extent, the cash flow from operations is more commonly used for reviewing a single company's performance ...
第一类 Interest Expense 一定是加 因为我们是用 PBT 来计算 加上了Interest Expense 就是PBIT Depreciat...
We study a relatively recent change in voluntary disclosure practices by management, namely, the issuance of cash flow forecasts. We predict and find that management issues cash flow forecasts to signal good news in cash flow, to meet investor demand for cash flow information, and to precommit ...
J Li,L Yang,J Ma - 《Sixth International Conference on Information Management & Technology》 被引量: 0发表: 2021年 overinvestment of free cash flow and managers overconfidence NOTICE OF RETRACTION: While investigating potential publication-related misconduct in connection with the ICIMTech 2021 Confere...
Investors should be aware of these considerations when comparing the cash flow of different companies. Due to such flexibility where managers are able to manipulate these figures to a certain extent, the cash flow from operations is more commonly used for reviewing a single company's performance ov...
Cash flow information about a company is helpful to investors and creditors in judging future cash flows. The statement of cash flows shows how the company’s cash changed during the period and explains how the company managed its cash in terms of its operating, investing, and financing activiti...