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Information Journal Paper

Title

Accounting Information Quality And Operational Cash Flow

Pages

  121-141

Abstract

 Accounting information provides a system through which intraorganizational information is transferred to capital markets and allows more control of management activities by investors. Information provided by financial reports can be useful in decision making when it is reliable and relevant. The statistical population of this study is all firms listed in Tehran Stock Exchange and the sample selected by systematic removal method, consists of 105 firms listed during the period from 2007 to 2016. To test the variables relation, the regression analysis method based on panel data model is used. Results show that the quality of accruals, Profit sustainability, Profit forecast and Profit Smoothing are effective on Operating cash flow.

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    APA: Copy

    Farhangian, Aghil, & HEYDARPOUR, FARZANEH. (2019). Accounting Information Quality And Operational Cash Flow. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 8(32 ), 121-141. SID. https://sid.ir/paper/402010/en

    Vancouver: Copy

    Farhangian Aghil, HEYDARPOUR FARZANEH. Accounting Information Quality And Operational Cash Flow. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;8(32 ):121-141. Available from: https://sid.ir/paper/402010/en

    IEEE: Copy

    Aghil Farhangian, and FARZANEH HEYDARPOUR, “Accounting Information Quality And Operational Cash Flow,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 8, no. 32 , pp. 121–141, 2019, [Online]. Available: https://sid.ir/paper/402010/en

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