The Impact of Partitioning Accruals on Their Ability to Forecast Future Cash Flows

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Kheiri Morteza; HEIDARPOOR FARZANEH

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:12 | Issue:45 Page(s): 161-189

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Information Journal Paper

Title

The Impact of Partitioning Accruals on Their Ability to Forecast Future Cash Flows

Author(s)

Kheiri Morteza | HEIDARPOOR FARZANEH | Issue Writer Certificate

Keywords

AccrualsQ2

Cash FowsQ1

Cash Flow ForecastingQ1

Economic FactorQ1

Abstract

Considering the crucial role of future cash flows in stock valuation models, debt repayment power, etc., the prediction of future cash flows and their fluctuations, as a regular event, has long been considered by researchers, investors, managers, financial analysts, and creditors. Nowadays it is revealed that potentially investors can find some insights from Accruals information about next period’ s Economic Factor and the transitory part of one component of next period’ s cash ﬂ ow. Determining which accrual provides this information depends on whether that accrual aligns future or past cash ﬂ ows and current period economics and whether it relates to the current or prior period. Thus each type of accrual has a different coefﬁ cient in forecasting cash ﬂ ows. The goal of this research is to understand that partitioning Accruals based on their role in cash ﬂ ow alignment increases their ability to forecast cash ﬂ ows using the Barth and et al-2016 model by providing empirical evidence. Companies from listed companies in Tehran Stock Exchange was selected as the statistical population of the study. Multivariate hybrid regression models were used to test the research hypothesis using the E-views software. Our base insight that partitioning Accruals based on their role in cash-ﬂ ow alignment increases their ability to forecast future cash ﬂ ows was confirmed by the empirical evidence in some industries.

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APA: Copy

Kheiri, Morteza, & HEIDARPOOR, FARZANEH. (2020). The Impact of Partitioning Accruals on Their Ability to Forecast Future Cash Flows. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(45 ), 161-189. SID. https://sid.ir/paper/197996/en

Vancouver: Copy

Kheiri Morteza, HEIDARPOOR FARZANEH. The Impact of Partitioning Accruals on Their Ability to Forecast Future Cash Flows. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;12(45 ):161-189. Available from: https://sid.ir/paper/197996/en

IEEE: Copy

Morteza Kheiri, and FARZANEH HEIDARPOOR, “The Impact of Partitioning Accruals on Their Ability to Forecast Future Cash Flows,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 45 , pp. 161–189, 2020, [Online]. Available: https://sid.ir/paper/197996/en

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