THE EFFECT OF VOLATILITY OF OPERATIONAL PROFITS AND FIRM SIZE ON PREDICTIVE ABILITY OF ACCRUAL AND CASH BASED MODELS

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DASTGIR M.; MOHAMMADI KAMRAN

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

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Journal: FINANCIAL ACCOUNTING Year:2010 | Volume:2 | Issue:6 Page(s): 73-94

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Title

THE EFFECT OF VOLATILITY OF OPERATIONAL PROFITS AND FIRM SIZE ON PREDICTIVE ABILITY OF ACCRUAL AND CASH BASED MODELS

Author(s)

DASTGIR M. | MOHAMMADI KAMRAN | Issue Writer Certificate

Keywords

FUTURE CASH FLOW PREDICTIONQ3

CASH FLOW FROM OPERATIONSQ3

ACCRUALSQ2

VOLATILITY OF OPERATIONAL PROFITQ3

FIRM SIZEQ2

Abstract

This paper studies the cash flows forecast models and compares the predictive ability of models based on absolute forecast error. Also, the effect of VOLATILITY OF OPERATIONAL PROFITs and FIRM SIZE on predictive ability of each accrual and cash based models has been considered. In these analyses a sample data of 98 listed companies in Tehran stock exchange for the period of 1380 to 1387 has been used. In order to study the effect of each factor on predictive ability of models, spearman correlation has been conducted between the mentioned factors and absolute forecast error.According to the reached results, those models with use ACCRUALS information in prediction of cash flows have higher predictive ability than those models with use only the cash flow in prediction. The investigation of spearman correlation showed that with increasing VOLATILITY OF OPERATIONAL PROFIT, predictive both ability of models decreases, but the predictive ability of accrual and cash flow based models to be increasing with FIRM SIZE.

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APA: Copy

DASTGIR, M., & MOHAMMADI, KAMRAN. (2010). THE EFFECT OF VOLATILITY OF OPERATIONAL PROFITS AND FIRM SIZE ON PREDICTIVE ABILITY OF ACCRUAL AND CASH BASED MODELS. FINANCIAL ACCOUNTING, 2(6), 73-94. SID. https://sid.ir/paper/168179/en

Vancouver: Copy

DASTGIR M., MOHAMMADI KAMRAN. THE EFFECT OF VOLATILITY OF OPERATIONAL PROFITS AND FIRM SIZE ON PREDICTIVE ABILITY OF ACCRUAL AND CASH BASED MODELS. FINANCIAL ACCOUNTING[Internet]. 2010;2(6):73-94. Available from: https://sid.ir/paper/168179/en

IEEE: Copy

M. DASTGIR, and KAMRAN MOHAMMADI, “THE EFFECT OF VOLATILITY OF OPERATIONAL PROFITS AND FIRM SIZE ON PREDICTIVE ABILITY OF ACCRUAL AND CASH BASED MODELS,” FINANCIAL ACCOUNTING, vol. 2, no. 6, pp. 73–94, 2010, [Online]. Available: https://sid.ir/paper/168179/en

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