Power of Interim Financial Cash and Accruals Accounting Data in Predicting Future Cash Flows
Publish Year: 1394
Type: Conference paper
Language: English
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Document National Code:
CAAME01_148
Index date: 10 July 2015
Power of Interim Financial Cash and Accruals Accounting Data in Predicting Future Cash Flows abstract
The purpose of this research is review the relationship of correlation between past period operating cash flows and operating earnings and past period accruals with future cash flows. With sample of 41 firms in the Tehran Stock Exchange and In the financial period 2009-2013 with three predicting regression model, The following results at the level of 95% confidence were obtained: cash interim data, have not predicting power for future cash flows. .accruals interim data, including operating earnings and accrual components of earnings, power to predict future cash flows haveand the use of accruals with cash flows in past cash flows and accruals regression model ability to predict future cash flows to levels significantly increased.
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Power of Interim Financial Cash and Accruals Accounting Data in Predicting Future Cash Flows authors
Shokufeh Etebar
Faculty member of sama technical and vocational training college, Islamic Azad University karaj Branch,alborz, Iran