Purpose – In response to recent concerns on earnings quality and a firm's fundamental performance, the purpose of this paper is to re-examine salient questions under accrual accounting: how earnings quality affects the role of earnings and operating cash flows in a firm's valuation....

The internationalized economy must have a common language. The first step is the implementation and acceptance of the International Accounting Standards. A healthy economical entity always determines exacly and based on serious and largely accepted accounting policies its cash flow. Why? Because...

Purpose – Firms are concerned about earnings per share (EPS) dilution after equity issues. The purpose of this paper is to investigate whether firms manage upward their discretionary accruals around seasoned equity offerings (SEOs) to mitigate the impact of dilution on reported earnings....

Purpose – Firms are concerned about earnings per share (EPS) dilution after equity issues. The purpose of this paper is to investigate whether firms manage upward their discretionary accruals around seasoned equity offerings (SEOs) to mitigate the impact of dilution on reported earnings....

The case study on Harley Davidson Inc. is a comprehensive case analysis of the impact of accrual accounting on the risk, profitability and/or cash flow on its reported financial performance. It analysed significant red flag items most likely to be subject to estimation and management discretion....

This study intends to be a first step into an attempt of measuring the earningsmanagement using an econometric model valid for the Romanian specificities by trying to establishthe level of significance of three acknowledged econometric models: Jones (1991), Dechow et al.(1995) and Kasznik (1999)...

В статье при помощи трендового анализа на основе движения денежных потоков по операционной, инвестиционной и финансовой деятельностей спрогнозировано...

In the article by means of analysis of trend on the basis of cash flow movement, to the basic activity, investing activity, financial activity, forecast is made the financial state of machine-building enterprise which it is suggested to examine from position of financial firmness.

The main purpose of this paper is the development and validation of a failure classification model for UK public industrial companies using current techniques: logit analysis and Neural Networks. Our dataset consists of 51 matched-pairs of failed and nonfailed UK public industrial firms over the...