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Information Journal Paper

Title

Accruals and Future Cash Flows

Pages

  143-169

Abstract

 The aim of this research is to examine the role of Accruals in forecasting Cash Flows, earnings, and valuation based on Barth et al. (2016). In fact it investigates information content of Accruals in these three material cases. This model is the developed one of Dechow and Dichev (2002) and shows that separation of Accruals on the basis of their role in cash-flows conforming to the economic factors creating the Cash Flows helps to explain forecasting models and valuation. Data from 179 firms listed in Tehran stock exchange over the years from 2007 to 2016 is analyzed. Separation of Accruals on the basis of their role in cash-flows conforming to the economic factors creating the Cash Flows helps to explain forecasting models of earnings, Cash Flows and valuation. Analysis of models indicates that each type of accrual has different information content in forecasting Cash Flows, earnings and valuation.

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    APA: Copy

    Yousefi Asl, Farzane, HAMIDI, ELHAM, & Mirabbasi, Seyed Javad. (2019). Accruals and Future Cash Flows. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(33 ), 143-169. SID. https://sid.ir/paper/402018/en

    Vancouver: Copy

    Yousefi Asl Farzane, HAMIDI ELHAM, Mirabbasi Seyed Javad. Accruals and Future Cash Flows. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;9(33 ):143-169. Available from: https://sid.ir/paper/402018/en

    IEEE: Copy

    Farzane Yousefi Asl, ELHAM HAMIDI, and Seyed Javad Mirabbasi, “Accruals and Future Cash Flows,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 33 , pp. 143–169, 2019, [Online]. Available: https://sid.ir/paper/402018/en

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