COMPARISON OF RELATIVE INFORMATIONAL CONTENT OF THREE SECTION AND FIVE SECTION CASH-FLOW STATEMENT IN EXPLAINING FUTURE STOCK RETURN OF LISTED COMPANIES IN TEHRAN SECURITIES AND EXCHANGE (TSE)

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FOROGHI D.; HASHEMI S.A.; AMIRI H.; ZAFARI S.

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Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2013 | Volume:10 | Issue:36 Page(s): 149-168

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Title

COMPARISON OF RELATIVE INFORMATIONAL CONTENT OF THREE SECTION AND FIVE SECTION CASH-FLOW STATEMENT IN EXPLAINING FUTURE STOCK RETURN OF LISTED COMPANIES IN TEHRAN SECURITIES AND EXCHANGE (TSE)

Author(s)

FOROGHI D. | HASHEMI S.A. | AMIRI H. | ZAFARI S. | Issue Writer Certificate

Keywords

THREE SECTION CASH FLOW STATEMENTQ2

FIVE SECTION CASH FLOW STATEMENTQ2

STOCK RETURNQ2

RESTRICTED REGRESSIONQ2

WALD TESTQ2

Abstract

The main purpose of this research is to compare the relative informational content of operating and financing cash flows of three and FIVE SECTION CASH FLOW STATEMENT in explaining future STOCK RETURN. The time range of research is companies cash flow statements between 1382-1388. The population of research is all companies Listed in Tehran Securities and exchange, from which, a sample of 80 Iranian listed firms was chose n. The type of data needed for hypotheses testing is Pooling-Data. Unrestricted and RESTRICTED REGRESSIONs were utilized to test the hypotheses. The statistical methods used consist of adjusted- R2 and Wald-test statistic. Findings indicate that both operating and financing cash flow of 3-section cash flow statement have more relative informational content than the operating and financing cash flow of 5-section cash flow statement in predicting future STOCK RETURN.

Cites

INCREMENTAL INFORMATION CONTENT OF EARNINGS AND CASH FLOWS FROM OPERATION AND THEIR EXTREMITY: EVIDENCE FROM TEHRAN STOCK EXCHANGE

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APA: Copy

FOROGHI, D., HASHEMI, S.A., AMIRI, H., & ZAFARI, S.. (2013). COMPARISON OF RELATIVE INFORMATIONAL CONTENT OF THREE SECTION AND FIVE SECTION CASH-FLOW STATEMENT IN EXPLAINING FUTURE STOCK RETURN OF LISTED COMPANIES IN TEHRAN SECURITIES AND EXCHANGE (TSE). JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 10(36), 149-168. SID. https://sid.ir/paper/242258/en

Vancouver: Copy

FOROGHI D., HASHEMI S.A., AMIRI H., ZAFARI S.. COMPARISON OF RELATIVE INFORMATIONAL CONTENT OF THREE SECTION AND FIVE SECTION CASH-FLOW STATEMENT IN EXPLAINING FUTURE STOCK RETURN OF LISTED COMPANIES IN TEHRAN SECURITIES AND EXCHANGE (TSE). JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2013;10(36):149-168. Available from: https://sid.ir/paper/242258/en

IEEE: Copy

D. FOROGHI, S.A. HASHEMI, H. AMIRI, and S. ZAFARI, “COMPARISON OF RELATIVE INFORMATIONAL CONTENT OF THREE SECTION AND FIVE SECTION CASH-FLOW STATEMENT IN EXPLAINING FUTURE STOCK RETURN OF LISTED COMPANIES IN TEHRAN SECURITIES AND EXCHANGE (TSE),” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 10, no. 36, pp. 149–168, 2013, [Online]. Available: https://sid.ir/paper/242258/en

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