{"id":"https://openalex.org/W2072930558","doi":"https://doi.org/10.1016/j.adiac.2008.05.010","title":"Time-series properties and predictive ability of quarterly cash flows","display_name":"Time-series properties and predictive ability of quarterly cash flows","publication_year":2008,"publication_date":"2008-06-01","ids":{"openalex":"https://openalex.org/W2072930558","doi":"https://doi.org/10.1016/j.adiac.2008.05.010","mag":"2072930558"},"language":"en","primary_location":{"id":"doi:10.1016/j.adiac.2008.05.010","doi":"https://doi.org/10.1016/j.adiac.2008.05.010","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.adiac.2008.05.010","pdf_url":null,"source":{"id":"https://openalex.org/S27001385","display_name":"Advances in Accounting","issn_l":"0882-6110","issn":["0882-6110","2590-1699"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Accounting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5044641213","display_name":"Kenneth S. Lorek","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I203172682","display_name":"Northern Arizona University","ror":"https://ror.org/0272j5188","country_code":"US","type":"education","lineage":["https://openalex.org/I203172682"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Kenneth S. Lorek","raw_affiliation_strings":["The W.A. Franke College of Business, PO Box 15066, Northern Arizona University, Flagstaff, AZ 86011-5066, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The W.A. Franke College of Business, PO Box 15066, Northern Arizona University, Flagstaff, AZ 86011-5066, United States","institution_ids":["https://openalex.org/I203172682"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5070955377","display_name":"G. Lee Willinger","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I8692664","display_name":"University of Oklahoma","ror":"https://ror.org/02aqsxs83","country_code":"US","type":"education","lineage":["https://openalex.org/I8692664"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"G. Lee Willinger","raw_affiliation_strings":["Price College of Business, University of Oklahoma, Norman, Ok 73019, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Price College of Business, University of Oklahoma, Norman, Ok 73019, United States","institution_ids":["https://openalex.org/I8692664"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5044641213"],"corresponding_institution_ids":["https://openalex.org/I203172682"],"apc_list":{"value":3240,"currency":"USD","value_usd":3240},"apc_paid":null,"fwci":7.2454,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.97023224,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"24","issue":"1","first_page":"65","last_page":"71"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.2957000136375427,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.2957000136375427,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11918","display_name":"Forecasting Techniques and Applications","score":0.2653999924659729,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.20229999721050262,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/operating-cash-flow","display_name":"operating cash flow","score":0.8080000281333923},{"id":"https://openalex.org/keywords/cash-flow-forecasting","display_name":"cash flow forecasting","score":0.718999981880188},{"id":"https://openalex.org/keywords/time-series-properties","display_name":"time series properties","score":0.6620000004768372},{"id":"https://openalex.org/keywords/random-walk-with-drift","display_name":"random walk with drift","score":0.781000018119812},{"id":"https://openalex.org/keywords/forecast-error","display_name":"forecast error","score":0.38100001215934753},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.8690000176429749}],"concepts":[{"id":"https://openalex.org/C2780148112","wikidata":"https://www.wikidata.org/wiki/Q1432581","display_name":"Proxy (statistics)","level":2,"score":0.7259765863418579},{"id":"https://openalex.org/C24338571","wikidata":"https://www.wikidata.org/wiki/Q2566298","display_name":"Autoregressive integrated moving average","level":3,"score":0.7195408344268799},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.6442368626594543},{"id":"https://openalex.org/C161584116","wikidata":"https://www.wikidata.org/wiki/Q1952580","display_name":"Multivariate statistics","level":2,"score":0.5772149562835693},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.5667698979377747},{"id":"https://openalex.org/C151406439","wikidata":"https://www.wikidata.org/wiki/Q186588","display_name":"Time series","level":2,"score":0.5120516419410706},{"id":"https://openalex.org/C143724316","wikidata":"https://www.wikidata.org/wiki/Q312468","display_name":"Series (stratigraphy)","level":2,"score":0.492615282535553},{"id":"https://openalex.org/C166819830","wikidata":"https://www.wikidata.org/wiki/Q2025903","display_name":"Operating cash flow","level":3,"score":0.44016116857528687},{"id":"https://openalex.org/C196083921","wikidata":"https://www.wikidata.org/wiki/Q7915758","display_name":"Variance (accounting)","level":2,"score":0.4216683506965637},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.38690823316574097},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.3744415044784546},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3722277283668518},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.34116995334625244},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/j.adiac.2008.05.010","doi":"https://doi.org/10.1016/j.adiac.2008.05.010","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.adiac.2008.05.010","pdf_url":null,"source":{"id":"https://openalex.org/S27001385","display_name":"Advances in Accounting","issn_l":"0882-6110","issn":["0882-6110","2590-1699"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":29,"referenced_works":["https://openalex.org/W1862704692","https://openalex.org/W1980483303","https://openalex.org/W2014659932","https://openalex.org/W2034303595","https://openalex.org/W2038224101","https://openalex.org/W2042074295","https://openalex.org/W2074531150","https://openalex.org/W2081756118","https://openalex.org/W2089263235","https://openalex.org/W2117136872","https://openalex.org/W2301303013","https://openalex.org/W2515879280","https://openalex.org/W2792932704","https://openalex.org/W2940897671","https://openalex.org/W2974019651","https://openalex.org/W3016230452","https://openalex.org/W3121574317","https://openalex.org/W3121724908","https://openalex.org/W3122987060","https://openalex.org/W3123397688","https://openalex.org/W3124813220","https://openalex.org/W3124979649","https://openalex.org/W4230202741","https://openalex.org/W4230871672","https://openalex.org/W4299359176","https://openalex.org/W7136161612","https://openalex.org/W7136195371","https://openalex.org/W7136338814","https://openalex.org/W7136666174"],"related_works":["https://openalex.org/W2309298951","https://openalex.org/W2705610441","https://openalex.org/W2051413610","https://openalex.org/W2724331858","https://openalex.org/W2037621293","https://openalex.org/W1551514611","https://openalex.org/W1552838202","https://openalex.org/W2043953636","https://openalex.org/W2602209683","https://openalex.org/W4413945978"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":4},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
