Search Results - subject:"Indirect method"

Analysts’ perceptions of cash flow reporting: earnings reliability, confidence and implications for evaluating firm performance

Kent, Pamela Fae; Kent, Richard; Killey, Michael - In: Journal of Accounting Literature 46 (2023) 3, pp. 446-479

disclosing the direct method (DM) or indirect method (IM) statement of cash flows and forecasting firm performance. Design …

Persistent link: https://www.econbiz.de/10015348822

The impact of methods of presenting cash flow statement on loan decision : evidence from Vietnam

Nguyen Duc Dung - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 8, pp. 87-94

Persistent link: https://www.econbiz.de/10012670607

Using the accounting equation for preparing the statement of cash flows

Donelan, Joseph G.; Liu, Yu - In: Advances in accounting education 25 (2022), pp. 67-89

Persistent link: https://www.econbiz.de/10014309422

IAS 7 and value relevance : the direct method versus the indirect method

Kent, Richard; Birt, Jacqueline - In: Review of accounting studies 26 (2021) 4, pp. 1532-1586

Persistent link: https://www.econbiz.de/10012794183

Teaching operating cash flow : one matrix for analysis : two methods for presentation

Stice, James D.; Stice, Earl Kay; Cottrell, David M.; … - In: Advances in accounting education : teaching and … 22 (2019), pp. 199-215

Persistent link: https://www.econbiz.de/10011975208

Direct Versus Indirect Approach in Seasonal Adjustment

Scheiblecker, Marcus - 2014

With seasonal adjustment one has to decide whether to seasonal adjust an aggregate like GDP directly or to sum up its seasonally adjusted components. This choice is usually driven by subjective motives or practical convenience. In the case of seasonal adjustment with chain-linked data one might...

Persistent link: https://www.econbiz.de/10011435390

MODEL DE PREZENTARE A FLUXURILOR DE NUMERAR DEZVOLTAT PRIN METODA INDIRECTĂ

Daniel BRÎNDESCU – OLARIU - In: Management Intercultural (2014) 30, pp. 6-20

Cu toate că în baza reglementărilor contabile în vigoare întreprinderile mici și mijlocii nu au obligativitatea întocmirii situației fluxurilor de numerar, aceasta poate fi utilă tuturor stakeholderilor. În lipsa unor module specifice în cadrul aplicațiilor informatice de evidență...

Persistent link: https://www.econbiz.de/10010764327

STATEMENT OF CASH FLOWS - DYNAMIC IMAGE OF CHANGES IN FINANCIAL POSITION OF AN ECONOMIC ENTITY

Onica, Mihaela-Cristina - In: Risk in Contemporary Economy (2013), pp. 217-222

Annual financial statement users want the best possible information about the ability of economic agents to make payments, liquidity needs, as well as for comparing different company’s results, eliminating the impact of using different accounting methods for similar transactions. For this...

Persistent link: https://www.econbiz.de/10010743199

A CRITICAL STUDY REGARDING THE ELABORATION OF THE CASH FLOW STATEMENT USING THE DIRECT METHOD IN ROMANIA

ADRIAN, TARAN MOROSAN - In: Annals - Economy Series 1 (2013) February, pp. 255-265

enterprises choose to apply the indirect method, due to its simplicity. On this issue we support the idea that the direct cash … flow reporting format, relative to the indirect method, leads to better prediction of future firm performance and has a …

Persistent link: https://www.econbiz.de/10010633685

Preparing Statement of Cash Flows from Taoist Perspectives

Lee, Yu-Je; He, Jie; Wu, Mei-Fen; Li, Ying-Qing; Chen5, … - In: Journal of Business & Management (COES&RJ-JBM) 1 (2013) 2, pp. 50-58

The preparation of cash-flow statement under the indirect method involves adjustments of many items. This is a highly …...” can lend intellectual support to the preparation of cash flows statement under the indirect method. This approach will … greatly enhance the accuracy of cash flows statement under the indirect method. This paper uses examples to illustrate the …

Persistent link: https://www.econbiz.de/10010635842