Browsing Financial Analysis Lab Reports by Subject "Cash flow"
Now showing items 1-7 of 7
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Cash Flow Trends and Their Fundamental Drivers: A Study of Technology Firms
(Georgia Institute of Technology, 2006-07)In this report, we focus on the financial performance of the average technology firm. The average technology firm is defined using the relative market capitalization of each firm in five general technology groups: Computer ... -
Cash Flow Trends and their Fundamental Drivers: A Study of the S&P 500 Non-Financials
(Georgia Institute of Technology, 2006-12)This report examines cash flow trends for the S&P 500 non-financials and the drivers behind those trends. Included are data on selected cash flow measures and their drivers, insights to the cash cycle and recent earnings ... -
Cash Flow Trends and Their Fundamental Drivers: A Value-Weighted Index of the S&P 500 Non-Financials
(Georgia Institute of Technology, 2006-05)With this report, we introduce a series of cash flow indices for the non-financials of the S&P 500. Each index, consisting of cash flow measures and their fundamental drivers, are calculated as a value-weighted average. ... -
The Effects of Lease Capitalization on Various Financial Measures: An Analysis of the Retail Industry
(Georgia Institute of Technology, 2007-06)The FASB, in conjunction with the International Accounting Standards Board, is currently in the planning stages of a project that would revise SFAS 13, Accounting for Leases. What is proposed is that leases that are presently ... -
Financial Statement Comparability in a Principles-Based Reporting Environment: A Look at the Statement of Cash Flows
(Georgia Institute of Technology, 2007-05)In this research report we look at how U.S. companies might prepare financial statements in a principles-based accounting environment and how comparability of financial statements may be affected. We identify the statement ... -
The Impact of Securitizations of Customer-Related Receivables on Cash Flow and Leverage: Implications for Financial Analysis
(Georgia Institute of Technology, 2006-06)Understanding the extent to which transactions create recurring cash flow is vital to investment and credit analysis. Two measures of recurring cash— operating cash flow and its closely-related metric, free cash-flow— are ... -
Net Income Plus Depreciation, Operating Cash Flow and Buildups in Operating Working Capital
(Georgia Institute of Technology, 2007-01)While there are many advantages to a simple and readily available proxy for operating cash flow, there are inherent shortcomings as well. Such is the case with net income plus depreciation & amortization, a metric sometimes ...