id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-10795	Takhtaei, Nasrollah; Karimi, Hassan	The Effect of Firm Size on Predictability Future Cash Flows Using Earnings and Operating Cash Flows	2017	15	.pdf	application/pdf	6417	311	47	In their analysis, they define earnings as the earnings before extraordinary items and discontinued operations; cash flows from operations as the as operating income before depreciation minus interest minus taxes minus changes in noncash working capital; and also operating accruals as the earnings before extraordinary items and discontinued operations minus cash flow from operations. He directly obtains cash flow from operations from statement of cash flows and earnings from income statement of the companies.	cache/ajfa-10795.pdf	txt/ajfa-10795.txt