Search Results - subject:"Cash flows from operations"

Value relevance of earnings and cash flows during the global financial crisis

Bepari, Khokan; Rahman, Sheikh F.; Taher Mollik, Abu - In: Review of Accounting and Finance 12 (2013) 3, pp. 226-251

Purpose – The purpose of this paper is to investigate the incremental value relevance of cash flow from operations (CFO) given book value and earnings. It also examines the relative value relevance of earnings and CFO and changes therein between the 2008‐2009 global financial crisis (GFC)...

Persistent link: https://www.econbiz.de/10014990004

Value relevance of earnings and cash flows during the global financial crisis

Bepari, Md Khokan; Rahman, Sheikh F.; Mollik, Abu Taher - In: Review of Accounting and Finance 12 (2013) July, pp. 226-251

Persistent link: https://www.econbiz.de/10010686130

Value relevance of earnings and cash flows during the global financial crisis

Bepari, Md Khokan; Rahman, Sheikh F.; Mollik, Abu Taher - In: Review of accounting & finance 12 (2013) 3, pp. 226-251

Persistent link: https://www.econbiz.de/10009788093

The effects of intangible investments on future OCF

Boujelben, Saoussen; Fedhila, Hassouna - In: Journal of Intellectual Capital 12 (2011) 4, pp. 480-494

, and advertising have significant effects on future cash flows from operations. While the effect of R&D activities and … its operating cycle, especially cash received from customers, resulting in superior future cash flows from operations …

Persistent link: https://www.econbiz.de/10014875595

Income From Bonds; Treatment in the System of National Accounts 1993

Laliberté, Lucie - International Monetary Fund (IMF) - 2002

How to account for interest on bonds in a system as integrated as the System of National Accounts 1993 (1993 SNA) has been a source of much controversy. Two main positions emerge: the debtor treatment based on the contractual arrangements of the bonds; and the creditor treatment based on current...

Persistent link: https://www.econbiz.de/10005768838