INVESTIGATING THE IMPACT OF BANKRUPTCY RISK ON ACCRUAL’S CAPACITY IN PREDICTABILITY OF CASH FLOWS

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RAHMANI ALI; BAZRAFSHAN AMENEH

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Paper Information

Journal: JOURNAL OF AUDIT SCIENCE Year:2013 | Volume:13 | Issue:50 Page(s): 0-0

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Title

INVESTIGATING THE IMPACT OF BANKRUPTCY RISK ON ACCRUAL’S CAPACITY IN PREDICTABILITY OF CASH FLOWS

Author(s)

RAHMANI ALI | BAZRAFSHAN AMENEH | Issue Writer Certificate

Keywords

NORMAL ACCRUALSQ2

ABNORMAL ACCRUALSQ2

BANKRUPTCY RISK AND FUTURE CASH FLOWSQ2

AUDITINGQ3

Abstract

Purpose: the purpose of this paper is to overview the accrual’s capacity in predictability of cash flows and the impact of bankruptcy risk on the capacity. Because the economic decisions require the assessment of company power in creating cash flows. Furthermore, some researches guest the probability of being influenced the relationship by bankruptcy risk.Methodology: this article by using of company’s financial information listed in Tehran Stock Exchange; first nationalize the chariot’s bankruptcy risk model. Then with segregation of accruals to discretionary and non discretionary, investigates the relationship between Accruals and future cash flows.Findings: Results show a significant positive association between abNORMAL ACCRUALS and future cash flows but as probability of one-year-ahead bankruptcy risk is increasing, this association is decreasing.Originality/value: although, the prior researches have studied the Accrual’s capacity in predictability of cash flows, but this paper in addition to segregation of accruals to discretionary and non discretionary, with empirically analyzes the influence of bankruptcy risk on the given relationship. So, the evidences of this paper open a new window for the investors.

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APA: Copy

RAHMANI, ALI, & BAZRAFSHAN, AMENEH. (2013). INVESTIGATING THE IMPACT OF BANKRUPTCY RISK ON ACCRUAL’S CAPACITY IN PREDICTABILITY OF CASH FLOWS. JOURNAL OF AUDIT SCIENCE, 13(50), 0-0. SID. https://sid.ir/paper/391236/en

Vancouver: Copy

RAHMANI ALI, BAZRAFSHAN AMENEH. INVESTIGATING THE IMPACT OF BANKRUPTCY RISK ON ACCRUAL’S CAPACITY IN PREDICTABILITY OF CASH FLOWS. JOURNAL OF AUDIT SCIENCE[Internet]. 2013;13(50):0-0. Available from: https://sid.ir/paper/391236/en

IEEE: Copy

ALI RAHMANI, and AMENEH BAZRAFSHAN, “INVESTIGATING THE IMPACT OF BANKRUPTCY RISK ON ACCRUAL’S CAPACITY IN PREDICTABILITY OF CASH FLOWS,” JOURNAL OF AUDIT SCIENCE, vol. 13, no. 50, pp. 0–0, 2013, [Online]. Available: https://sid.ir/paper/391236/en

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