基于扩展后的DKW 模型, 结合中国的经济环境, 可以设计出检验历史现金流的增量预测价值模型
, 用以验证“中国资本市场披露现金流量信息具有决策有用性” 这一主题. 实证结果表明 …

Abstract Financial Reporting Standard No. 107 on cash flow statements in propagating the
preparation of cash flow statements as an integral part of an entity's financial statements, has …

Bu çalışma, Borsa İstanbul'da imalat sektöründe faaliyet gösteren firmaların piyasa
yavaşlamalarında ve genişlemelerinde uyguladıkları büyüme, çeşitlendirme ve küçülme …

This study based on cash flow prediction models developed by Barth et al.(2001) and Al-
Attar and Hussain (2004) to investigate the ability of current accounting data–earning, cash …

This dissertation examines several research questions relating to securitization by non-
financial firms. Finance theories suggest securitization is most beneficial when there is high …

In empirical financial accounting research, there continues to be a debate as to what the
best predictors of future earnings and future cash flows might be. Past accruals, earnings …

This dissertation was prepared under the direction of the candidate's dissertation advisor,
Dr. Terrance Skantz and Dr. Somnath Bhattacharya, School of Accounting, and has been …

Financial Reporting Standard No. 107 on cashflow statements in propagating the
preparation of cash flow statements as an integral part of an entity's financial statements, has …