Operating Cash Flows, Cash Recovery Rates And Internal Rates Of Return

Quarterly Accruals or Cash Flows? Return Analysis

This study explores the incremental roles of accruals and net operating cash flows in generating abnormal returns using quarterly and rolling four-quarter data for the entire population of firms, as well as specific industries. Our results show that quarterly net operating cash flow (OCF) is a stronger signal about subsequent quarter’s returns than accruals, and that this result is also true fo...

Determinants of Iowa Cropland Cash Rental Rates

Comparing Relative and Additive Contents of Return with Cash Recovery Rate

One of the goals of financial reporting is to provide the useful information in order to facilitate the decision making. Accounting information system is of high importance for the users to make specific decisions. The information should be analyzed to present the valuable information to the investors so that in this paper, the relative content and return additive with cash recovery have been a...

Inflation, Operating Cycle, Cash Holding

The purpose of this paper is to examine the effects of inflation and operating cycle on cash holding in Tehran Stock Exchange in the period 2010 to 2014.The sample is comprised of 103 companies which are selected by systematic elimination method and total of 515 year-firm collected. In this study for testing the hypothesis is used of linear regression and correlation. To analyse data and test h...

An Extension of the Internal Rate of Return to Stochastic Cash Flows

T internal rate of return (IRR) is a venerable technique for evaluating deterministic cash flow streams. Part of the difficulty in extending this measure to stochastic cash flows is the lack of coherent methods for accounting for multiple or nonexistent internal rates of return in deterministic streams. Recently such a coherent theory has been developed, and we examine its implications for stoc...