This paper examines the relation between earnings and operating cash flow to derive and test an indicator of financial statement fraud. Accrual measurement concepts indicate that financial statement fraud should be associated with high levels of earnings relative to operating cash flow. We demonstrate th...
TA Lee,RW Ingram,Howard.The difference between earnings and operating cash flow as an indicator of financial reporting fraud. Contemporary Accounting Research . 1999Lee, T. A., Ingram, R. W., & Howard, T. P. 1999. The difference between earnings and operating cash flow as an indicator of...
The difference between free cash flow to equity (FCFE) and free cash flow to the firm (FCFF) is: A. earnings before interest and taxes (EBIT) less taxes. B. after-tax interest and net borrowing. C. before-tax interest and net borrowing. 相关知识点: 试题来源: 解析 B 略 反馈 收...
Sales revenue and cash flow are both key indicators of a company's health and performance, but they should never be confused. One tells you how much business the company is doing -- how much it's selling to customers. The other tells you how well the company is turning those sales into...
What Is the Difference Between Profit and Earnings? Profits(利润) andearnings(收益) are often used interchangeably, but they are different. Overall, these terms are primarily differentiated by the adjectives that precede them. For example,netearnings, orgrossprofit. The term earnings is most commonl...
Definition of Revenues and Earnings Revenues are the amounts earned from providing goods or services to customers during the period shown in the heading of the income statement. Revenues are the amounts earned before deducting expenses (cost of goods sold, SG&A) and losses. Revenues are sometimes...
Difference Between Balance Sheet and Income Statement and Cash Flow Each type of financial statement provides financial decision-makers with different types of information necessary to run the company and gauge its financial performance. The income statement details the company’s revenues, gains...
The difference between free cash flow to equity (FCFE) and free cash flow to the firm (FCFF) is:A. earnings before interest and taxes (EBIT) less taxes.B. after-tax interest and net borrowing.C. before-tax interest and net borrowing. 正确答案:B 分享到: 答案解析: FCFE = FCFF – [...
Earnings before interest, taxes, depreciation, and amortization (EBITDA) is often used as a synonym for cash flow but they differ in some important ways.
What Is the Difference Between Profit and Earnings? Profitsandearningsare often used interchangeably, but they are different. Overall, these terms are primarily differentiated by the adjectives that precede them. For example,netearnings, orgrossprofit. The term earnings is most commonly used when disc...