Do accruals-based earnings provide better information about future operating cash flows than do operating cash flows themselves, as predicted by the Financial Accounting Standards Board's conceptual framework (FASB 1978)? While this is a foundational issue in accounting, because it addresses the...

This systematic review analyzes and compares the predictive power between traditional financial ratios and cash flow-based ratios in estimating performance. Although traditional ratios of return on assets and debt to equity have received extensive application, cash flow ratios are increasingly...

Cash flow management is one of the most significant challenges that face nonprofit organizations. A shortage is cash, even if it's temporary, is a major risk factor for the organization. Nevertheless the standard method for cash flow management – a cash flow projection - does not produce...

This paper argues that the Statement of Cash Flows should be re-oriented around the concept of Cash Flows to Equity Holders. This re-orientation seems attractive for conceptual and internal consistency reasons. The Income Statement and the Balance Sheet are already oriented around reporting the...

Users of financial statements heavily rely on the Statement of Cash Flows to gauge a reporting entity's liquidity to accommodate cash payout as and when obligations fall due. Financial analysts spend considerable effort to decipher hidden clues on how a reporting entity will perform in the near...

Banks, financial statement users, and accounting standard setters have long disagreed on the informativeness of banks' statements of cash flows (SCFs) and there is a lack of relevant evidence in the literature. This paper examines the informativeness of the SCFs of U.S. commercial banks in two...

Purpose – The purpose of this paper is to highlight the role of the information content of cash flows and accounting earnings in explaining changes in the Egyptian stock market activity.Design/methodology/approach – The paper uses multiple regression models. The sample used in the current...

The purpose of this study is to explore attribute differences between CFO and accruals in three and five categories cash flow statement. This paper compares the relative and incremental value relevance of IRA-GAAP (five categories) and U.S. GAAP (three categories) based operating cash flows and...

Recent research finds that analysts' cash flow forecasts have meaningful financial reporting ramifications, but to date, the identified effects are unlikely to yield meaningful cash flow benefits. This study examines whether analysts' cash flow forecasts encourage managers to enhance the firm's...

There are dire predictions for future enrollments in 4-year colleges due to Coronavirus. According to Lapovsky (2020), undergraduate enrollments may decline 15 to 40 percent. Therefore, undergraduate revenue declines could be as much as 20 percent and more for individual universities. Students...