THE INVESTIGATING OF FINANCIAL VARIABLES IN PREDICTING OF OPERATING CASH FLOWS WITH RESPECT TO SPECIAL TIME LAGS

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

KHODAMIPOUR AHMAD; POURAHMAD REZA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Financial Accounting Research Year:2010 | Volume:2 | Issue:3 (5) Page(s): 87-100

Download Full-Text

Persian Verion

View:

1,194

Download:

Cites:

Information Journal Paper

Title

THE INVESTIGATING OF FINANCIAL VARIABLES IN PREDICTING OF OPERATING CASH FLOWS WITH RESPECT TO SPECIAL TIME LAGS

Author(s)

KHODAMIPOUR AHMAD | POURAHMAD REZA | Issue Writer Certificate

Keywords

OPERATING CASH FLOWSQ3

EARNINGQ3

ACCRUALSQ2

FINANCIAL VARIABLESQ3

TIME LAGSQ3

Abstract

The goal of this study is to appraise the ability of EARNING, OPERATING CASH FLOWS and ACCRUALS in predicting future OPERATING CASH FLOWS with respect to special TIME LAGS. The research period is from 2004 to 2009, and our sample include companies listed in Tehran Stock Exchange. The regression results of the research hypotheses show that there is a significant relationship between future OPERATING CASH FLOWS and EARNING, and three years lags show the highest relationship in relation to other lags and current year. Also, results reveal that, there is a significant relationship between future OPERATING CASH FLOWS and, current and past OPERATING CASH FLOWS, and current year shows the highest relationship in relation to all the lags. Furthermore, The results indicate that there is a significant relationship between future OPERATING CASH FLOWS and ACCRUALS, and two years lags show the highest relationship in relation to other TIME LAGS and current year.

Cites

References

Cite

APA: Copy

KHODAMIPOUR, AHMAD, & POURAHMAD, REZA. (2010). THE INVESTIGATING OF FINANCIAL VARIABLES IN PREDICTING OF OPERATING CASH FLOWS WITH RESPECT TO SPECIAL TIME LAGS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 2(3 (5)), 87-100. SID. https://sid.ir/paper/155086/en

Vancouver: Copy

KHODAMIPOUR AHMAD, POURAHMAD REZA. THE INVESTIGATING OF FINANCIAL VARIABLES IN PREDICTING OF OPERATING CASH FLOWS WITH RESPECT TO SPECIAL TIME LAGS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2010;2(3 (5)):87-100. Available from: https://sid.ir/paper/155086/en

IEEE: Copy

AHMAD KHODAMIPOUR, and REZA POURAHMAD, “THE INVESTIGATING OF FINANCIAL VARIABLES IN PREDICTING OF OPERATING CASH FLOWS WITH RESPECT TO SPECIAL TIME LAGS,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 2, no. 3 (5), pp. 87–100, 2010, [Online]. Available: https://sid.ir/paper/155086/en

Related Journal Papers