USING THE CASH FLOW STATEMENT COMPONENTS FOR FINANCIAL DISTRESS PREDICTION

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ETEMADI HOSSEIN; ZANDI DARE GHARIB SOLEIMAN

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Journal: The Financial Accounting and Auditing Researches Year:2014 | Volume:6 | Issue:21 Page(s): 63-89

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Title

USING THE CASH FLOW STATEMENT COMPONENTS FOR FINANCIAL DISTRESS PREDICTION

Author(s)

ETEMADI HOSSEIN | ZANDI DARE GHARIB SOLEIMAN | Issue Writer Certificate

Keywords

FINANCIAL DISTRESSQ2

CASH FLOW STATEMENTQ2

LOGISTIC REGRESSIONQ2

Abstract

In recent decades, as long as increase in competitive condition in financial markets, some firms get involved FINANCIAL DISTRESS and default, and finally left out from competitive markets. So, prediction of FINANCIAL DISTRESS became an interesting and important subject to stakeholders of fir, so that they can make necessary decisions, in timely manner. In this paper, using combining components of CASH FLOW STATEMENT as an objective factor according to FASB-NO95 and NO2-accounting standard of IRAN, we predict FINANCIAL DISTRESS. In order to this, 52 healthy firms and 52 nonhealthy firms using 3 criterions in time period of 1385-1390 were chosen: decrease of more than 40% of dividend compared with past year, 3 consecutive years with net loss, and 141’th code of Iranian commercial law, and using LOGISTIC REGRESSION we predict FINANCIAL DISTRESS. The results of this paper show that combining components of CASH FLOW STATEMENTs according to FASB-NO95 is effective in prediction of FINANCIAL DISTRESS, and effects of this combinations is more than other ratios in this research. As well as, the results show that combining components of CASH FLOW STATEMENTs according to NO2-accounting standard of IRAN isn’t effective in prediction of FINANCIAL DISTRESS.

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APA: Copy

ETEMADI, HOSSEIN, & ZANDI DARE GHARIB, SOLEIMAN. (2014). USING THE CASH FLOW STATEMENT COMPONENTS FOR FINANCIAL DISTRESS PREDICTION. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(21), 63-89. SID. https://sid.ir/paper/198274/en

Vancouver: Copy

ETEMADI HOSSEIN, ZANDI DARE GHARIB SOLEIMAN. USING THE CASH FLOW STATEMENT COMPONENTS FOR FINANCIAL DISTRESS PREDICTION. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2014;6(21):63-89. Available from: https://sid.ir/paper/198274/en

IEEE: Copy

HOSSEIN ETEMADI, and SOLEIMAN ZANDI DARE GHARIB, “USING THE CASH FLOW STATEMENT COMPONENTS FOR FINANCIAL DISTRESS PREDICTION,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 21, pp. 63–89, 2014, [Online]. Available: https://sid.ir/paper/198274/en

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