COMPARE ABILITY CASH ACCOUNTING DATA AND ACCRUALS ACCOUNTING DATA IN PREDICTING FUTURE CASH FLOWS BY USING INTERIM FINANCIAL INFORMATION IN TSE

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DARABI ROYA; ETEBAR SHOKUFEH

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2010 | Volume:2 | Issue:6 Page(s): 87-114

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Information Journal Paper

Title

COMPARE ABILITY CASH ACCOUNTING DATA AND ACCRUALS ACCOUNTING DATA IN PREDICTING FUTURE CASH FLOWS BY USING INTERIM FINANCIAL INFORMATION IN TSE

Author(s)

DARABI ROYA | ETEBAR SHOKUFEH | Issue Writer Certificate

Keywords

ACCRUALSQ2

CASH FLOWS FROM OPERATIONQ3

EARNINGS FROM OPERATIONQ3

FUTURE CASH FLOWS PREDICTIONQ2

Abstract

Decision Making about Future Circumstance Is Companion with Predicting, so Predicting Is Inseparable Part of Process Decision Making. Necessity to Predicting Future Cash Flows Have Fundemental Role in Different Economical Decisions of Agent Stock Exchange and Financial Analysts, Customer, Employee, Government, Managers, Investors and Creditors. The Goale of this Study Is Evaluate Correlation between CASH FLOWS FROM OPERATION of Past Term and EARNINGS FROM OPERATION and ACCRUALS of Past Term with Future Cash Flows, and Is Trying for Recognition and Assessing ACCRUALS Role in Improving Predicting Power of Future Cash Flows Predicting Models. On The Other Hands, in Research Try to Answer this Main Question That: Which of Cash Accounting Data or ACCRUALS Accounting Data Have More Ability for Predicting Future Cash Flows by Use from Interim Financial Information Listed Companies in Tehran Stock Exchange (TSE). For This Aim Necessity to Statistic Test for 3 Models Regression Applied from "Past CASH FLOWS FROM OPERATION", "Past EARNINGS FROM OPERATION", "Past Cash Flows and ACCRUALS". Result of The Research (at The Confidence Level of 95%) Show That Could Claim: Cash Interim Data Don't Have Predicting Future Cash Flows Power and ACCRUALS Interim Data Have Predicting Future Cash Flows Power and Use from ACCRUALS With Cash Details Increasing Predicting Future Cash Flows Power in Model Up to Considerable Level.

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References

AN EFFECTIVE MODEL TO PREDICT CASH FLOW BASED ON A COMPARISON OF THE RELEVANT MODELS: CASE OF TEHRAN STOCK EXCHANGE

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APA: Copy

DARABI, ROYA, & ETEBAR, SHOKUFEH. (2010). COMPARE ABILITY CASH ACCOUNTING DATA AND ACCRUALS ACCOUNTING DATA IN PREDICTING FUTURE CASH FLOWS BY USING INTERIM FINANCIAL INFORMATION IN TSE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 2(6), 87-114. SID. https://sid.ir/paper/198079/en

Vancouver: Copy

DARABI ROYA, ETEBAR SHOKUFEH. COMPARE ABILITY CASH ACCOUNTING DATA AND ACCRUALS ACCOUNTING DATA IN PREDICTING FUTURE CASH FLOWS BY USING INTERIM FINANCIAL INFORMATION IN TSE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2010;2(6):87-114. Available from: https://sid.ir/paper/198079/en

IEEE: Copy

ROYA DARABI, and SHOKUFEH ETEBAR, “COMPARE ABILITY CASH ACCOUNTING DATA AND ACCRUALS ACCOUNTING DATA IN PREDICTING FUTURE CASH FLOWS BY USING INTERIM FINANCIAL INFORMATION IN TSE,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 2, no. 6, pp. 87–114, 2010, [Online]. Available: https://sid.ir/paper/198079/en

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