DISCRETIONARY AND NON-DISCRETIONARY ACCRUAL ITEMS ROLE IN FUTURE OPERATION CASH FLOWS ANTICIPATION

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MAHMOUDABADI HAMID; MANSOURI SHOLEH

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

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Journal: FINANCIAL ACCOUNTING Year:2011 | Volume:3 | Issue:10 Page(s): 1-17

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Title

DISCRETIONARY AND NON-DISCRETIONARY ACCRUAL ITEMS ROLE IN FUTURE OPERATION CASH FLOWS ANTICIPATION

Author(s)

MAHMOUDABADI HAMID | MANSOURI SHOLEH | Issue Writer Certificate

Keywords

CASH FLOWS ANTICIPATINGQ3

ACCRUAL ITEMSQ2

VOLUNTARY AND INVOLUNTARY ACCRUAL ITEMSQ2

FUTURE OPERATING CASH FLOWSQ3

Abstract

In this research, the effects of discretionary and non- discretionary ACCRUAL ITEMS (the differences between accounting income and operating cash flows) on anticipating FUTURE OPERATING CASH FLOWS has been studied. The aim of this research is to determine whether discretionary and non-discretionary ACCRUAL ITEMS have any significant role in FUTURE OPERATING CASH FLOWS anticipation. Thus, 69 companies during 1380 to 1388 been investigated.Chosen approach to test hypotheses has been set periodically. The method of mean comparison of independent statistical samples has been used in this research. Discretionary and non- discretionary ACCRUAL ITEMS were separated.The results show that the variables of discretionary and non-discretionary ACCRUAL ITEMS have not any ability in anticipating future cash flows.

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APA: Copy

MAHMOUDABADI, HAMID, & MANSOURI, SHOLEH. (2011). DISCRETIONARY AND NON-DISCRETIONARY ACCRUAL ITEMS ROLE IN FUTURE OPERATION CASH FLOWS ANTICIPATION. FINANCIAL ACCOUNTING, 3(10), 1-17. SID. https://sid.ir/paper/168200/en

Vancouver: Copy

MAHMOUDABADI HAMID, MANSOURI SHOLEH. DISCRETIONARY AND NON-DISCRETIONARY ACCRUAL ITEMS ROLE IN FUTURE OPERATION CASH FLOWS ANTICIPATION. FINANCIAL ACCOUNTING[Internet]. 2011;3(10):1-17. Available from: https://sid.ir/paper/168200/en

IEEE: Copy

HAMID MAHMOUDABADI, and SHOLEH MANSOURI, “DISCRETIONARY AND NON-DISCRETIONARY ACCRUAL ITEMS ROLE IN FUTURE OPERATION CASH FLOWS ANTICIPATION,” FINANCIAL ACCOUNTING, vol. 3, no. 10, pp. 1–17, 2011, [Online]. Available: https://sid.ir/paper/168200/en

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