DISAGGREGATING OF EARNINGS AND PREDICTING FUTURE OPERATING CASH FLOWS

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ARAB MAZAR YAZDI MOHAMMAD; SAFARZADEH M.H.

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2007 | Volume:14 | Issue:49 Page(s): 111-138

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Information Journal Paper

Title

DISAGGREGATING OF EARNINGS AND PREDICTING FUTURE OPERATING CASH FLOWS

Author(s)

ARAB MAZAR YAZDI MOHAMMAD | SAFARZADEH M.H. | Issue Writer Certificate

Keywords

ACCRUALSQ2

EARNINGSQ3

OPERATING CASH FLOWSQ2

PANEL DATAQ3

Abstract

This article examines the disaggregating of EARNINGS on predicting future OPERATING CASH FLOWS in the firms listed in Tehran Stock Exchange. Our sample is 41 firms during the period of 1376-1384 (Iranian calendar). Specifically, our analysis is based on the PANEL DATA regression framework employed by Al-Attar and Hussain (2004). We develop a model for cash flow prediction that decomposes EARNINGS into cash and accrual components. We find that EARNINGS components do reflect better information relating to future cash flows. Furthermore we also decompose ACCRUALS into five components and investigate the ability of model to predict future cash flows. We find that the disaggregating can generate superior explanatory power in regard to future cash flows.

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APA: Copy

SAFARZADEH, M.H., & ARAB MAZAR YAZDI, MOHAMMAD. (2007). DISAGGREGATING OF EARNINGS AND PREDICTING FUTURE OPERATING CASH FLOWS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 14(49), 111-138. SID. https://sid.ir/paper/8179/en

Vancouver: Copy

SAFARZADEH M.H., ARAB MAZAR YAZDI MOHAMMAD. DISAGGREGATING OF EARNINGS AND PREDICTING FUTURE OPERATING CASH FLOWS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2007;14(49):111-138. Available from: https://sid.ir/paper/8179/en

IEEE: Copy

M.H. SAFARZADEH, and MOHAMMAD ARAB MAZAR YAZDI, “DISAGGREGATING OF EARNINGS AND PREDICTING FUTURE OPERATING CASH FLOWS,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 14, no. 49, pp. 111–138, 2007, [Online]. Available: https://sid.ir/paper/8179/en

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