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Author : John Carolin
Publisher :
ISBN 13 :
Total Pages : 326 pages
Book Rating : 4.:/5 (829 download)
Download or read book The Information Content of Cash Flows Versus Accrual-based Income Numbers written by John Carolin and published by . This book was released on 2006 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Thomas A. Lee
Publisher : Routledge
ISBN 13 : 1317975677
Total Pages : 579 pages
Book Rating : 4.3/5 (179 download)
Download or read book Cash Flow Reporting (RLE Accounting) written by Thomas A. Lee and published by Routledge. This book was released on 2014-02-05 with total page 579 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection explores Kuhn’s 1970 perception of a scientific revolution in the form of a cyclical sequence of anomaly recognition; insecurity, alternative ideas, schools of thought and dominating practices. Cash flow reporting has become a dominant accounting practice which emerged from a developmental process of Kuhnian form. The text is constructed around the various stages identified by Kuhn and selected readings are categorised accordingly.
Author : Gordon Peter Wilson
Publisher :
ISBN 13 :
Total Pages : 114 pages
Book Rating : 4.:/5 (153 download)
Download or read book The Incremental Information Content of Accruals and Cash Flows After Controlling for Earnings written by Gordon Peter Wilson and published by . This book was released on 1986 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Zhemin Wang
Publisher :
ISBN 13 :
Total Pages : 236 pages
Book Rating : 4.:/5 (89 download)
Download or read book Informativeness and Predictability of Earnings and Cash Flows written by Zhemin Wang and published by . This book was released on 1991 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Andreas A. Charitou
Publisher :
ISBN 13 :
Total Pages : 50 pages
Book Rating : 4.3/5 ( download)
Download or read book Valuation of Earnings and Cash Flows and Their Components written by Andreas A. Charitou and published by . This book was released on 1986 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mitchell Franklin
Publisher :
ISBN 13 : 9781680922912
Total Pages : 1056 pages
Book Rating : 4.9/5 (229 download)
Download or read book Principles of Accounting Volume 1 - Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author : Jyrki Niskanen
Publisher :
ISBN 13 : 9789517008402
Total Pages : 192 pages
Book Rating : 4.0/5 (84 download)
Download or read book On the Information Content of Accrual-based and Cash-based Accounting Income Numbers written by Jyrki Niskanen and published by . This book was released on 1990 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Alister Lyall Hunt
Publisher :
ISBN 13 :
Total Pages : 130 pages
Book Rating : 4.:/5 (153 download)
Download or read book The Incremental Information Content of Accrual Versus Cash Flows in New Zealand written by Alister Lyall Hunt and published by . This book was released on 1990 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dirk Maßing
Publisher : GRIN Verlag
ISBN 13 : 3638168425
Total Pages : 26 pages
Book Rating : 4.6/5 (381 download)
Download or read book Statement of Cash Flows written by Dirk Maßing and published by GRIN Verlag. This book was released on 2003-01-31 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2002 in the subject Business economics - Accounting and Taxes, grade: 2.0 (B), Technical University of Braunschweig (Institute for Economics), course: International Accounting, language: English, abstract: This seminar paper will give an introduction to the statement of cash flows which is required as part of the financial statements of the US-GAAP. The statement facilitates the analysis of the liquidity, solvency, and financial flexibility of the firm. In german law a statement of cash flows was first introduced in 1998 by the KonTraG 1.2 In accordance with this law (resp. additions to existent law) german companies must publish such a statement when they are listed at the stock market.3 The mission and content of the statement in german law is not defined in German Commercial Code (HGB) but provided by the German Accounting Standards Committee (GASC) with German Accounting Standards No. 2 (GAS 2). It is drawn near IAS 7 of the International Accounting Standards and Statement of Financial Accounting Standards (SFAS) No. 95 of US-GAAP. The Security and Exchange Commission (SEC) sees cash flow statements of IAS 7 and SFAS No. 95 equally and excepts both.4 Because there are not many dierences between SFAS No. 95 and IAS 7 this paper just focuses on the US-GAAP.5 The statement of cash flows is structured in three sections. To set up the first section – called operating activities – you can choose either a direct or and indirect method. Both methods show the same investing and financing cash flows, and both show the reconciliation of net income and net operating cash flows. The main difference is that only the direct method shows the actual operating cash flows such as collections from customers and payments to suppliers. The indirect method uses the reconciliation as its operating activities section, that is why it is also called reconciliation method. When describing the content or giving examples of the statement the indirect method is used always in this paper. In spite of the fact that after SFAS No. 95 the Financial Accounting Standards Board (FASB) is preferring the direct method most companies are using the indirect method. This is because in most cases companies do not store all relevant data in their information system to use the direct method. In the other two sections – investing and financing activities – the direct method must be used.6 In the second part this work will give an overview and is showing details of form and content of the statement of cash flows according to the SFAS No 95, as well as it is presenting information about how to prepare the statement [...]
Author : Ms.Suzanne Flynn
Publisher : International Monetary Fund
ISBN 13 : 1475521758
Total Pages : 59 pages
Book Rating : 4.4/5 (755 download)
Download or read book Implementing Accrual Accounting in the Public Sector written by Ms.Suzanne Flynn and published by International Monetary Fund. This book was released on 2016-08-05 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Author : Dyna Seng
Publisher :
ISBN 13 :
Total Pages : 62 pages
Book Rating : 4.:/5 (154 download)
Download or read book The Incremental Information Content of Accrual Versus Cash Flow written by Dyna Seng and published by . This book was released on 1996 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dyna Seng
Publisher :
ISBN 13 :
Total Pages : 162 pages
Book Rating : 4.:/5 (154 download)
Download or read book The Incremental Information Content of Cash Flows and the Ability of Accrual Versus Cash Flows to Predict Future Cash Flows written by Dyna Seng and published by . This book was released on 1995 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Andreas G. Charitou
Publisher :
ISBN 13 :
Total Pages : 231 pages
Book Rating : 4.:/5 (153 download)
Download or read book The Information Content of Accrual and Cash Flow Measures written by Andreas G. Charitou and published by . This book was released on 1986 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : victor l. bernard and thomas l. stober
Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.L/5 ( download)
Download or read book the nature and amount of information reflected in cash flows and accruals written by victor l. bernard and thomas l. stober and published by . This book was released on 1989 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Bobby Ray Cunningham
Publisher :
ISBN 13 :
Total Pages : 202 pages
Book Rating : 4.:/5 (353 download)
Download or read book The Information Content of Alternative Measures of Cash Flow Versus Earnings and Their Relationship to Security Returns written by Bobby Ray Cunningham and published by . This book was released on 1996 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Vladimir Teofilovic
Publisher :
ISBN 13 :
Total Pages : 156 pages
Book Rating : 4.:/5 (743 download)
Download or read book Informational Values of Cash Flows Versus Accrual Earnings written by Vladimir Teofilovic and published by . This book was released on 1994 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Aims to empirically test which information set, cash flow or accrual earnings, better explains the market value of the firm's equity.
Author : Aliasghar Mottaghi
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (89 download)
Download or read book Accrual Accounting, Cash Accounting and the Estimation of Future Cash Flows written by Aliasghar Mottaghi and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates the predictive ability of current and past cash flows with respect to the estimation of future cash flow, and compares this predictive ability with that of current and past earnings. Future cash flow is estimated in this study on the basis of a model hierarchy that initially incorporates aggregated predictors and then their disaggregated components, with the objective of improving on conventional research design with respect to the problematic issues surrounding missing values in source databases, extreme values in the sampled data and variability in fiscal year length. In determining whether the disaggregation of earnings into cash flow, accruals and their components adds to the predictive ability of cash flow, the present thesis also documents out-of-sample accuracy tests for the UK based on initial in-sample estimations, with accruals being computed using both the information in the Statement of Cash Flows and the information that may be derived from Balance Sheet changes. Using the information in the Statement of Cash Flows, the results of the in-sample estimation indicate that, whilst there is no notable difference between the ability of cash flow and aggregate earnings to predict future cash flow, the disaggregation of earnings into cash flow and accruals improves the prediction. The out-of-sample accuracy tests confirm the standard result that this disaggregated earnings model is a better predictor of future cash flow. In contrast, this thesis shows that, when using information in the Balance Sheet, by way of changes from one period to the next, the results of both the in-sample estimation and the out-of-sample accuracy tests show that disaggregated earnings is unable to outperform aggregate earnings in predicting future cash flow. Nevertheless, when the total accrual is further disaggregated into its deferral and accrual components, in-sample estimation reveals additional improvement in predictive ability, using each of the two sources of information to compute total accruals (the Statement of Cash Flows and Balance Sheet changes), although this is less evident with the out-of-sample tests. Whilst further analysis indicates that disaggregation is more informative when the firm size is large, the magnitude of accruals is low and the firm reports a positive CFO and EBIT, the thesis shows that the ability of the estimation models to predict future cash flow differs across industries in the UK, and that the findings are generally sensitive to the effect of database choice, the fiscal year length, and the identification and treatment of unrecorded data.
