Dr.Rick Francis

Associate Professor of Accounting

Recent Publications

On This Page:

Published Papers - Academic Journals

The out-of-sample prediction of annual operating cash flow: A comparison of regression and naive forecast models

Francis, R. N., Harrast, S., Mattingly, J. and Olsen, L. (2013), The Relation between Accounting Conservatism and Corporate Social Performance: An Empirical Investigation. Business and Society Review, 118: 193–222. doi: 10.1111/basr.12008

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, Mark P. and Rick Francis, 2009, Significant Changes in Lease Accounting on the Way, Commercial Lending Review, September/October, 11-18.

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.

Conference Proceedings

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


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