THE INFLUENCE OF FINANCIAL VARIABLES’ TIME LAGS IN PREDICTING OPERATING PROFIT AND OPERATING CASH FLOWS

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KHODAMIPOUR A.; POURAHMAD R.; MAHANI A.T.

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Journal: MANAGEMENT ACCOUNTING Year:2013 | Volume:6 | Issue:18 Page(s): 45-56

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Information Journal Paper

Title

THE INFLUENCE OF FINANCIAL VARIABLES’ TIME LAGS IN PREDICTING OPERATING PROFIT AND OPERATING CASH FLOWS

Author(s)

KHODAMIPOUR A. | POURAHMAD R. | MAHANI A.T. | Issue Writer Certificate

Keywords

OPERATING CASH FLOWSQ3

OPERATING PROFITQ3

ACCRUALSQ2

TIME LAGSQ3

Abstract

The goal of this study is to appraise the ability of two variables, OPERATING CASH FLOWS and ACCRUALS in predicting OPERATING CASH FLOWS and OPERATING PROFIT with TIME LAGS. The study period is from 2005 to 2010.The regression results for hypothesizes show that there is a significant relationship between future OPERATING CASH FLOWS and cash component of OPERATING PROFIT, and current year shows the highest relationship in relation to all the lags. Also, the results reveal that, there is a significant relationship between future OPERATING CASH FLOWS and accrual component of OPERATING PROFIT, and two years lags show the highest relationship in relation to other lags and current year. Furthermore, The results indicate that there is a significant relationship between future OPERATING PROFIT and, cash and accrual components, and four years lags show the highest relationship in relation to other TIME LAGS and current year. So, recording to this research, the best predicting of OPERATING PROFIT and OPERATING CASH FLOWS will be received on these TIME LAGS.

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APA: Copy

KHODAMIPOUR, A., POURAHMAD, R., & MAHANI, A.T.. (2013). THE INFLUENCE OF FINANCIAL VARIABLES’ TIME LAGS IN PREDICTING OPERATING PROFIT AND OPERATING CASH FLOWS. MANAGEMENT ACCOUNTING, 6(18), 45-56. SID. https://sid.ir/paper/198756/en

Vancouver: Copy

KHODAMIPOUR A., POURAHMAD R., MAHANI A.T.. THE INFLUENCE OF FINANCIAL VARIABLES’ TIME LAGS IN PREDICTING OPERATING PROFIT AND OPERATING CASH FLOWS. MANAGEMENT ACCOUNTING[Internet]. 2013;6(18):45-56. Available from: https://sid.ir/paper/198756/en

IEEE: Copy

A. KHODAMIPOUR, R. POURAHMAD, and A.T. MAHANI, “THE INFLUENCE OF FINANCIAL VARIABLES’ TIME LAGS IN PREDICTING OPERATING PROFIT AND OPERATING CASH FLOWS,” MANAGEMENT ACCOUNTING, vol. 6, no. 18, pp. 45–56, 2013, [Online]. Available: https://sid.ir/paper/198756/en

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