Does direct cash flow presentation help in predicting future operating cash flow?

Bibliographic Details
Main Author: Simões, Flavio Manuel Vilas-Boas
Publication Date: 2012
Format: Master thesis
Language: eng
Source: Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
Download full: http://hdl.handle.net/10362/15973
Summary: Research literature and regulators are unconditional in pointing the disclosure of operating cash flow through direct method a section of unique information. Besides the intuitive facet, it is also consistent in forecasting future operating cash flows and a cohesive piece to financial statement puzzle. Bearing this in mind, I produce an analysis on the usefulness and predictive ability on the disclosure of gross cash receipts and payments over the disclosure of reconciliation between net income and accruals for two markets with special features, Portugal and Spain. Results validate the usefulness of direct method format in predicting future operating cash flow. Key
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spelling Does direct cash flow presentation help in predicting future operating cash flow?Operating cash flowsDirect methodFinancial statement presentationIAS 7Estimation errorsDomínio/Área Científica::Ciências Sociais::Economia e GestãoResearch literature and regulators are unconditional in pointing the disclosure of operating cash flow through direct method a section of unique information. Besides the intuitive facet, it is also consistent in forecasting future operating cash flows and a cohesive piece to financial statement puzzle. Bearing this in mind, I produce an analysis on the usefulness and predictive ability on the disclosure of gross cash receipts and payments over the disclosure of reconciliation between net income and accruals for two markets with special features, Portugal and Spain. Results validate the usefulness of direct method format in predicting future operating cash flow. KeyMarques, AnaRUNSimões, Flavio Manuel Vilas-Boas2015-11-24T16:30:00Z2012-012012-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/15973enginfo:eu-repo/semantics/openAccessreponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiainstacron:RCAAP2024-05-22T17:19:52Zoai:run.unl.pt:10362/15973Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireinfo@rcaap.ptopendoar:https://opendoar.ac.uk/repository/71602025-05-28T16:50:46.543956Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiafalse
dc.title.none.fl_str_mv Does direct cash flow presentation help in predicting future operating cash flow?
title Does direct cash flow presentation help in predicting future operating cash flow?
spellingShingle Does direct cash flow presentation help in predicting future operating cash flow?
Simões, Flavio Manuel Vilas-Boas
Operating cash flows
Direct method
Financial statement presentation
IAS 7
Estimation errors
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short Does direct cash flow presentation help in predicting future operating cash flow?
title_full Does direct cash flow presentation help in predicting future operating cash flow?
title_fullStr Does direct cash flow presentation help in predicting future operating cash flow?
title_full_unstemmed Does direct cash flow presentation help in predicting future operating cash flow?
title_sort Does direct cash flow presentation help in predicting future operating cash flow?
author Simões, Flavio Manuel Vilas-Boas
author_facet Simões, Flavio Manuel Vilas-Boas
author_role author
dc.contributor.none.fl_str_mv Marques, Ana
RUN
dc.contributor.author.fl_str_mv Simões, Flavio Manuel Vilas-Boas
dc.subject.por.fl_str_mv Operating cash flows
Direct method
Financial statement presentation
IAS 7
Estimation errors
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Operating cash flows
Direct method
Financial statement presentation
IAS 7
Estimation errors
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description Research literature and regulators are unconditional in pointing the disclosure of operating cash flow through direct method a section of unique information. Besides the intuitive facet, it is also consistent in forecasting future operating cash flows and a cohesive piece to financial statement puzzle. Bearing this in mind, I produce an analysis on the usefulness and predictive ability on the disclosure of gross cash receipts and payments over the disclosure of reconciliation between net income and accruals for two markets with special features, Portugal and Spain. Results validate the usefulness of direct method format in predicting future operating cash flow. Key
publishDate 2012
dc.date.none.fl_str_mv 2012-01
2012-01-01T00:00:00Z
2015-11-24T16:30:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/15973
url http://hdl.handle.net/10362/15973
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
instacron:RCAAP
instname_str FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
instacron_str RCAAP
institution RCAAP
reponame_str Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
collection Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
repository.name.fl_str_mv Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
repository.mail.fl_str_mv info@rcaap.pt
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