THE ABILITY OF DIRECT CASH FLOW VERSUS INDIRECT CASH FLOW METHOD FOR PREDICT FUTURE OPERATING CASH FLOW

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KORDESTANI GHOLAMREZA; KOLIVAND BAHMAN; ZAND ABAS ABADI ABAS

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2011 | Volume:4 | Issue:9 Page(s): 1-10

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Information Journal Paper

Title

THE ABILITY OF DIRECT CASH FLOW VERSUS INDIRECT CASH FLOW METHOD FOR PREDICT FUTURE OPERATING CASH FLOW

Author(s)

KORDESTANI GHOLAMREZA | KOLIVAND BAHMAN | ZAND ABAS ABADI ABAS | Issue Writer Certificate

Keywords

CASH FLOW STATEMENTSQ3

DIRECTQ2

INDIRECT METHODQ3

ACCRUALSQ3

Abstract

Effect of method of providing cash flow resulting from operating activities (direct and INDIRECT METHODs) in power of predict future cash flows of the issues that a lot of research has led the financial literature. CASH FLOW STATEMENTS aim to provide information regarding the flow of incoming and outgoing cash during an accounting period. If the flow of funds that offers with information on other users of financial statements should assist in these purposes to: (a) evaluate the company can create a positive future net cash flow evaluate the ability to participate in the confrontation commitments and also requires the company to external financing, evaluate the company can pay the financing costs and dividends, Children understand the difference and net operating profit company operating cash flows, determine the effects of capital transactions Investment and Financing made during the company' s financial condition. The aim of this paper is a review of this issue 1) DIRECTly compared the methods of INDIRECT METHODs of calculating flow. Operating cash flow ability to predict more are operating? 2) whether operating cash flow compared with its components is more useful for investors.According to survey results with data collected from companies listed in Tehran Stock Exchange during the period 1380 until 1388 showed that the cash flow of information due to operational activities of the DIRECT method predict more compared with INDIRECT METHODs are entitled, and operating cash flow compared with its components is more useful for investors.

Cites

EARNINGS PERSISTENCE AND EARNINGS PREDICTABILITY

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APA: Copy

KORDESTANI, GHOLAMREZA, KOLIVAND, BAHMAN, & ZAND ABAS ABADI, ABAS. (2011). THE ABILITY OF DIRECT CASH FLOW VERSUS INDIRECT CASH FLOW METHOD FOR PREDICT FUTURE OPERATING CASH FLOW. MANAGEMENT ACCOUNTING, 4(9), 1-10. SID. https://sid.ir/paper/198902/en

Vancouver: Copy

KORDESTANI GHOLAMREZA, KOLIVAND BAHMAN, ZAND ABAS ABADI ABAS. THE ABILITY OF DIRECT CASH FLOW VERSUS INDIRECT CASH FLOW METHOD FOR PREDICT FUTURE OPERATING CASH FLOW. MANAGEMENT ACCOUNTING[Internet]. 2011;4(9):1-10. Available from: https://sid.ir/paper/198902/en

IEEE: Copy

GHOLAMREZA KORDESTANI, BAHMAN KOLIVAND, and ABAS ZAND ABAS ABADI, “THE ABILITY OF DIRECT CASH FLOW VERSUS INDIRECT CASH FLOW METHOD FOR PREDICT FUTURE OPERATING CASH FLOW,” MANAGEMENT ACCOUNTING, vol. 4, no. 9, pp. 1–10, 2011, [Online]. Available: https://sid.ir/paper/198902/en

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