INVESTIGATION OF PREDICTIVE POWER OF PAST CASH FLOWS AND ACCRUL COMPONENTS OF EARNING IN PREDICTION FUTURE CASH FLOWS

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KHODADADI VALI; DASTGIR MOHSEN; JALILI AMIR

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

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Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2010 | Volume:1 | Issue:4 Page(s): 26-53

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Title

INVESTIGATION OF PREDICTIVE POWER OF PAST CASH FLOWS AND ACCRUL COMPONENTS OF EARNING IN PREDICTION FUTURE CASH FLOWS

Author(s)

KHODADADI VALI | DASTGIR MOHSEN | JALILI AMIR | Issue Writer Certificate

Keywords

CASH FLOW PREDICTIONQ3

CASH FLOWQ3

ACCRUALQ2

EARNINGSQ3

Abstract

Past studies regarding CASH FLOW and ACCRUAL accounting basis in predicting future CASH FLOWs give mixed results. The current study investigates the ability of CASH FLOWs accounting and ACCRUAL component of EARNINGS information to predict future CASH FLOWs of companies listed in Tehran Stock Exchange. The sample used for this research comprises non-financial companies listed in Tehran Stock Exchange that financial statements are accessable in the period 1380 to 1385. To test the relevant hypotheses in this study two sets of regression models univariate and multivariate models are constructed to predict future CASH FLOW.The empirical results show that both Variables past CASH FLOWs and ACCRUAL component of EARNINGS have ability of predicting future CASH FLOWs. The findings of testing the models show that adding the ACCRUAL component of EARNINGS to CASH FLOW model improve the predictive power of the model.

Cites

THE INVESTIGATION OF THE ABILITY OF CURRENT ACCOUNTING DATA IN PREDICTING FUTURE CASH FLOWS

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APA: Copy

KHODADADI, VALI, DASTGIR, MOHSEN, & JALILI, AMIR. (2010). INVESTIGATION OF PREDICTIVE POWER OF PAST CASH FLOWS AND ACCRUL COMPONENTS OF EARNING IN PREDICTION FUTURE CASH FLOWS. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 1(4), 26-53. SID. https://sid.ir/paper/157316/en

Vancouver: Copy

KHODADADI VALI, DASTGIR MOHSEN, JALILI AMIR. INVESTIGATION OF PREDICTIVE POWER OF PAST CASH FLOWS AND ACCRUL COMPONENTS OF EARNING IN PREDICTION FUTURE CASH FLOWS. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2010;1(4):26-53. Available from: https://sid.ir/paper/157316/en

IEEE: Copy

VALI KHODADADI, MOHSEN DASTGIR, and AMIR JALILI, “INVESTIGATION OF PREDICTIVE POWER OF PAST CASH FLOWS AND ACCRUL COMPONENTS OF EARNING IN PREDICTION FUTURE CASH FLOWS,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 1, no. 4, pp. 26–53, 2010, [Online]. Available: https://sid.ir/paper/157316/en

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