The out-of-sample prediction of annual operating cash flow: A comparison of regression and naive forecast models
Accruals and the naïve out-of-sample prediction of operating cash flow
Bauman, Mark P. and Rick N. Francis, 2011, Issues in Lessor Accounting: The Forgotten Half of Lease Accounting, Accounting Horizons, Forthcoming, Harzing Journal Quality Ranking=Highly Regarded Journal.
Francis, R.N., Out-of-Sample Cash Flow Prediction and Cash Distributions to Shareholders, To appear in Advances in Accounting, Elsevier Science Ltd, Forthcoming(Forthcoming), Forthcoming. Harzing Journal Quality Ranking=Highly Regarded Journal. www.elsevier.com/wps/find/journaldescription.cws_home/714520/description#description.
Francis, R. N. The Relative Information Content of Operating and Financing Cash Flow in the Proposed Cash Flow Statement. Accounting and Finance, 50, 4, 829-851, Harzing Journal Quality Ranking=Highly Regarded Journal.
Francis, R. N. The Presence of Foreign Private Issuers in the North American Compustat Database: A Note for Empirical Research in Accounting and Finance. 26, 2, 221-226, Elsevier Science Ltd, Harzing Journal Quality Ranking=Highly Regarded Journal. www.elsevier.com/wps/find/journaldescription.cws_home/714520/description#description.
Bauman, M. P., Francis, R. N. (2008). An Examination of Supplemental Disclosure Requirements for Development Stage Enterprises. Research in Accounting Regulation, 20, 155-174. Harzing Journal Quality Rating= Internationally Excellent Journal.
Francis, R. N. (2008). The Market Valuation of Accrual Components. Review of Accounting and Finance, 7(2), 150-166.
Bauman, M. P., Francis, R. N. (2009). Significant Changes in Lease Accounting on the Way. Commercial Lending Review, 24(5), 9-16.
Francis, Rick Sid Glandon and Lori Olsen, 2011, The Persistence of Current and Proposed Measures of Operating Cash Flow, under review at Research in Accounting Regulation.
Using the Reconciliation for the Proposed Cash Flow Statement to Predict Future Business Cash Flow