Concepedia

Operating Cycle Dynamics

Operating Cycle Dynamics is a theoretical construct that characterizes the temporal and interactive behavior of the operating cycle by modeling the continuous flow, variability, and interdependencies among its constituent phases—inventory conversion, accounts receivable collection, and accounts payable deferral—within an organization’s working capital management system.

25

Publications

2.3K

Citations

65

Authors

41

Institutions

Publications per year

2017–2026

5

Parents

Publications

25

Accruals and the Prediction of Future Cash Flows

Mary E. Barth, Donald P. Cram, Karen K. Nelson · The Accounting Review · 2001 · 938 citations

, , +12

Accounting Earnings and Cash Flows as Measures of Firm Performance: The Role of Accounting Accruals

Patricia Dechow · UR Research (University of Rochester) · 1992 · 280 citations · Full text

, , +15

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Alexander Ljungqvist, Liandong Zhang, Luo Zuo · Journal of Accounting Research · 2016 · 257 citations

, , +16

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Alexander Ljungqvist, Liandong Zhang, Luo Zuo · National Bureau of Economic Research · 2015 · 90 citations · Full text

, , +16

Accruals and the Prediction of Future Cash Flows

Mary E. Barth, Donald P. Cram, Karen K. Nelson · SSRN Electronic Journal · 1999 · 81 citations · Full text

, , +12

1–5 of 25

Authors

65

  1. AL
    Alexander Ljungqvist

    Centre for Economic Policy Research, United Kingdom

    2 publications · 347 citations

    2

    h-index

  2. KK
    Karen K. Nelson

    Texas Christian University, United States

    2 publications · 1K citations

    2

    h-index

  3. LZ
    Luo Zuo

    Cornell University, United States

    2 publications · 347 citations

    2

    h-index

  4. LZ
    Liandong Zhang

    City University of Hong Kong, Hong Kong SAR China

    2 publications · 347 citations

    2

    h-index

  5. ME
    Mary E. Barth

    Stanford University, United States

    2 publications · 1K citations

    2

    h-index

1–5 of 65

Institutions

41

  1. Cornell University

    Ithaca, United States

    2 h-index

    4 publications

    527 citations

  2. New York University

    New York, United States

    2 h-index

    4 publications

    527 citations

  3. City University of Hong Kong

    Hong Kong, Hong Kong

    2 h-index

    4 publications

    527 citations

  4. Stanford University

    Stanford, United States

    2 h-index

    3 publications

    2K citations

  5. University of Pennsylvania

    Philadelphia, United States

    1 h-index

    1 publications

    280 citations

  6. University of Trento

    Trento, Italy

    1 h-index

    1 publications

    19 citations

  7. Commonwealth Scientific and Industrial Research Organisation

    Canberra, Australia

    1 h-index

    3 publications

    48 citations

  8. Indian Institute of Technology Delhi

    New Delhi, India

    1 h-index

    3 publications

    51 citations

1–8 of 41

Venues

  1. Water Science & Technology

    2 publications · 75 citations

    2

    h-index

  2. The Canadian Journal of Chemical Engineering

    1 publications · 14 citations

    1

    h-index

  3. AIP conference proceedings

    1 publications · 13 citations

    1

    h-index

  4. Management Research Review

    1 publications · 51 citations

    1

    h-index

  5. Langmuir

    1 publications · 17 citations

    1

    h-index

1–5