... concerning reporting interest income and expense and dividends received in different sections of the statement of cash flows. This flexibility existed in Taiwan for the first time in 2013, the year that Taiwan switched from its own generally accepted accounting principle to IFRS. Design/methodology...

...Ming Li; Liang Song Purpose The purpose of this paper is to test the effects of antitakeover protection on investment-cash flow sensitivity and whether these effects are moderated by firms’ accounting information environment and agency problems. Design/methodology/approach To test the effects...

... a measure of accruals quality as the standard deviation of the residuals value from firm-specific regressions base on working capital accruals on last, current and one-year-ahead cash flows from operations. Design/methodology/approach This study focuses both on the DD model and modified DD model to find...

...Kamran Ahmed; Muhammad Jahangir Ali Purpose The purpose of this paper is to examine the determinants of analysts' operating cash flow forecasts of Australian listed firms and whether or not such forecasts improve the usefulness of earnings and predictive ability of current cash flows. Design...

... and operating cash flows in a firm's valuation. Design/methodology/approach Using a large sample ranging from 1989 to 2008, the authors contrast the effects of three representative accrual‐based earnings quality measures on the association between earnings, operating cash flows and a firm's abnormal stock...

... as a component of financing cash flows by the publicly traded corporations. Design/methodology/approach The sample comprises of Standard and Poor's (S&P); large‐, mid‐ and small‐cap firms who adopted SFAS No. 123(R) on January 1, 2006. The study covers a time period of the first and second quarters...