Power of Interim Financial Cash and Accruals Accounting Data in Predicting Future Cash Flows
سال انتشار: 1394
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 851
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شناسه ملی سند علمی:
CAAME01_148
تاریخ نمایه سازی: 19 تیر 1394
چکیده مقاله:
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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نویسندگان
Shokufeh Etebar
Faculty member of sama technical and vocational training college, Islamic Azad University karaj Branch,alborz, Iran