COMPARING THE POWER OF CASH FLOWS AND ACCRUALS IN PREDICTING FUTURE CASH FLOWS

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MIRFAKHR ALDINI S.H.; MOEIN ALDIN MAHMOUD; EBRAHIMPOUR A.R.

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:55 Page(s): 99-116

Download Full-Text

Persian Verion

View:

1,765

Download:

Cites:

Information Journal Paper

Title

COMPARING THE POWER OF CASH FLOWS AND ACCRUALS IN PREDICTING FUTURE CASH FLOWS

Author(s)

MIRFAKHR ALDINI S.H. | MOEIN ALDIN MAHMOUD | EBRAHIMPOUR A.R. | Issue Writer Certificate

Keywords

CASH FLOW PREDICTIONQ3

CASH FLOWQ2

ACCRUALQ2

EARNINGSQ3

Abstract

Prediction is an important part of the decision-making process, because decision making reflects what will happen in the future. In economic decision making, financial prediction is a important activity. CASH FLOW PREDICTION is required in various economic decisions, because the CASH FLOWs are the basis for dividends, interest payments and repayment of debt. With respect to theoretical literature and conducted researches, three regression models are constructed namely EARNINGS, CASH FLOWs, ACCRUAL components and CASH FLOWs models for predicting future CASH FLOWs. The empirical results show that past EARNINGS, CASH FLOWs, CASH FLOW and ACCRUAL components of EARNINGS can be used to predict future CASH FLOWs of Tehran listed companies. But there are not different predictive powers between three prediction models. Furthermore, additional year lags of accounting data can improve the predictive power of the model.

Cites

References

Cite

APA: Copy

MIRFAKHR ALDINI, S.H., MOEIN ALDIN, MAHMOUD, & EBRAHIMPOUR, A.R.. (2009). COMPARING THE POWER OF CASH FLOWS AND ACCRUALS IN PREDICTING FUTURE CASH FLOWS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 16(55), 99-116. SID. https://sid.ir/paper/8258/en

Vancouver: Copy

MIRFAKHR ALDINI S.H., MOEIN ALDIN MAHMOUD, EBRAHIMPOUR A.R.. COMPARING THE POWER OF CASH FLOWS AND ACCRUALS IN PREDICTING FUTURE CASH FLOWS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2009;16(55):99-116. Available from: https://sid.ir/paper/8258/en

IEEE: Copy

S.H. MIRFAKHR ALDINI, MAHMOUD MOEIN ALDIN, and A.R. EBRAHIMPOUR, “COMPARING THE POWER OF CASH FLOWS AND ACCRUALS IN PREDICTING FUTURE CASH FLOWS,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 16, no. 55, pp. 99–116, 2009, [Online]. Available: https://sid.ir/paper/8258/en

Related Journal Papers