Operating Cash Flow is a financial metric that represents the cash generated from core business operations, calculated as net income adjusted for non-cash expenses and changes in working capital, distinguishing it from investing and financing cash flows within the statement of cash flows.
494
Publications
26.2K
Citations
927
Authors
496
Institutions
Publications per year
2017–2026
164
Variants
Ocf
Parents
Publications
494
The relation between earnings and cash flows
Patricia Dechow, S.P. Kothari, Ross L. Watts · Journal of Accounting and Economics · 1998 · 1.6K citations · Full text
Business, Accountancy, Accounting +16
Cash Flow and Investment: Evidence from Internal Capital Markets
Owen Lamont · The Journal of Finance · 1997 · 1.2K citations
1–5 of 494
Authors
927
- MJ
6
h-index
- RM
4
h-index
- JS
4
h-index
- GC
4
h-index
- ST
3
h-index
1–5 of 927
Institutions
496
University of Hong Kong
Pok Fu Lam, Hong Kong
8 h-index
9 publications
795 citations
London Business School
London, United Kingdom
6 h-index
6 publications
371 citations
Hong Kong Polytechnic University
Hong Kong, Hong Kong
5 h-index
4 publications
91 citations
The University of Melbourne
Melbourne, Australia
4 h-index
6 publications
281 citations
Virginia Commonwealth University
Richmond, United States
4 h-index
6 publications
291 citations
Hong Kong University of Science and Technology
Hong Kong, Hong Kong
4 h-index
5 publications
331 citations
University of Florida
Gainesville, United States
4 h-index
8 publications
486 citations
National Bureau of Economic Research
Cambridge, United States
4 h-index
5 publications
410 citations
1–8 of 496
Venues
- SSRN Electronic Journal
Repository · 40 publications · 1.5K citations
22
h-index
- Financial Management
FM · 10 publications · 958 citations
10
h-index
- Managerial Finance
8 publications · 270 citations
8
h-index
- Accounting and Business Research
7 publications · 231 citations
7
h-index
- DOAJ (DOAJ: Directory of Open Access Journals)
Repository · 7 publications · 136 citations
7
h-index
1–5