کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1003909 | 937666 | 2006 | 18 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The distorting effects of acquisitions and dispositions on net operating cash flow
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
![عکس صفحه اول مقاله: The distorting effects of acquisitions and dispositions on net operating cash flow The distorting effects of acquisitions and dispositions on net operating cash flow](/preview/png/1003909.png)
چکیده انگلیسی
These potentially distorting effects are important because they may impair the usefulness of NCFO in valuation models of the firm as well as in loan covenants and management compensation plans; they may also impair the reliability of investment decisions and empirical research findings based on NCFO. There is some anecdotal evidence that management manages NCFO, often with the acquiescence (if not encouragement) of institutional stockholders and sell-side analysts. Acquisition and disposition transactions provide management with another means of managing NCFO. Suggestions are offered to make the cash flow statement more transparent with respect to acquisitions and dispositions.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting Forum - Volume 30, Issue 3, September 2006, Pages 209-226
Journal: Accounting Forum - Volume 30, Issue 3, September 2006, Pages 209-226
نویسندگان
Hugo Nurnberg,