Usefulness Offair Value of Loan Facility for Predicting Banks, Future Operational Cash Flows

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ROSTAMI MARYAM; KORDLOUIE HAMIDREZA; Taghi Nataj Malekshah Gholam Hassan; HANIFI FARHAD

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2022 | Volume:13 | Issue:4 (52) Page(s): 211-239

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Title

Usefulness Offair Value of Loan Facility for Predicting Banks, Future Operational Cash Flows

Author(s)

ROSTAMI MARYAM | KORDLOUIE HAMIDREZA | Taghi Nataj Malekshah Gholam Hassan | HANIFI FARHAD | Issue Writer Certificate

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Abstract

In this study, the model of barth et. al (2001) was applied for predicting banks, future operational cash flows and for calculating fair value of loans was applied the model of Tschirhart et al. (2007). The hypotheses of the study were tested through the panel data gathered from 18 listed banks in Tehran Stock Exchange. In this researchoperational cash flows of one and two future-year of banks are considered. The findings of the first hypothesis of the research indicated that with 90% assurance only changes of fair value has a significant and negative relation with one year-future operational cash flows and changes of cost of loans has no effect. The findings of the second hypothesis of the research indicated that with 90% assurance both changes of fair value and changes of cost of loanshave a significant and negative relation with two year-future operational cash flows.

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APA: Copy

ROSTAMI, MARYAM, KORDLOUIE, HAMIDREZA, Taghi Nataj Malekshah, Gholam Hassan, & HANIFI, FARHAD. (2022). Usefulness Offair Value of Loan Facility for Predicting Banks, Future Operational Cash Flows. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(4 (52) ), 211-239. SID. https://sid.ir/paper/414966/en

Vancouver: Copy

ROSTAMI MARYAM, KORDLOUIE HAMIDREZA, Taghi Nataj Malekshah Gholam Hassan, HANIFI FARHAD. Usefulness Offair Value of Loan Facility for Predicting Banks, Future Operational Cash Flows. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2022;13(4 (52) ):211-239. Available from: https://sid.ir/paper/414966/en

IEEE: Copy

MARYAM ROSTAMI, HAMIDREZA KORDLOUIE, Gholam Hassan Taghi Nataj Malekshah, and FARHAD HANIFI, “Usefulness Offair Value of Loan Facility for Predicting Banks, Future Operational Cash Flows,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 4 (52) , pp. 211–239, 2022, [Online]. Available: https://sid.ir/paper/414966/en

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