A COMPARATIVE REVIEW OF PREDICTIVE ABILITY OF DIRECT AND INDIRECT METHODS CASH FLOW INFORMATION

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POURHEYDARI OMID; NAZEMI ARDAKANI M.; MOHAMMADI AMIR

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2009 | Volume:16 | Issue:57 Page(s): 17-32

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Title

A COMPARATIVE REVIEW OF PREDICTIVE ABILITY OF DIRECT AND INDIRECT METHODS CASH FLOW INFORMATION

Author(s)

POURHEYDARI OMID | NAZEMI ARDAKANI M. | MOHAMMADI AMIR

Keywords

DIRECT METHODQ3

INDIRECT METHODQ3

ACCRUALSQ3

STATEMENT OF CASH FLOWSQ2

Abstract

This research examines the usefulness of DIRECT METHOD cash flow information; in particular, whether the DIRECT METHOD leads to more accurate predictions of future operating cash flows than the inDIRECT METHOD. The contributions of this research are in tow areas. First, we study whether the DIRECT METHOD is empirically superior to the inDIRECT METHOD in predicting future cash flows. Second, we provide evidences that information about the gross amounts of cash receipts and cash payments is more relevant than information about the net amounts of cash receipts and payments. Our results, based on yearly and pooled models, suggest that DIRECT METHOD information has a higher predictive ability than inDIRECT METHOD information in Tehran stock exchange (TSE) during 1380-1386.

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APA: Copy

POURHEYDARI, OMID, NAZEMI ARDAKANI, M., & MOHAMMADI, AMIR. (2009). A COMPARATIVE REVIEW OF PREDICTIVE ABILITY OF DIRECT AND INDIRECT METHODS CASH FLOW INFORMATION. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 16(57), 17-32. SID. https://sid.ir/paper/8201/en

Vancouver: Copy

POURHEYDARI OMID, NAZEMI ARDAKANI M., MOHAMMADI AMIR. A COMPARATIVE REVIEW OF PREDICTIVE ABILITY OF DIRECT AND INDIRECT METHODS CASH FLOW INFORMATION. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2009;16(57):17-32. Available from: https://sid.ir/paper/8201/en

IEEE: Copy

OMID POURHEYDARI, M. NAZEMI ARDAKANI, and AMIR MOHAMMADI, “A COMPARATIVE REVIEW OF PREDICTIVE ABILITY OF DIRECT AND INDIRECT METHODS CASH FLOW INFORMATION,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 16, no. 57, pp. 17–32, 2009, [Online]. Available: https://sid.ir/paper/8201/en

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