ANALYTICAL REVIEW OF ASSOCIATION BETWEEN ACCRUALS AND OPERATING CASH FLOWS: A MODEL FOR PREDICTING OF OPERATING CASH FLOW:

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SAGHAFI A.A.; HASHEMI S.A.

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2005 | Volume:11 | Issue:38 Page(s): 29-52

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Title

ANALYTICAL REVIEW OF ASSOCIATION BETWEEN ACCRUALS AND OPERATING CASH FLOWS: A MODEL FOR PREDICTING OF OPERATING CASH FLOW:

Author(s)

SAGHAFI A.A. | HASHEMI S.A. | Issue Writer Certificate

Keywords

PREDICTING OPERATING CASH FLOWQ3

OMPONENTS OF ACCOUNTING EARNINGQ4

AGGREGATE ACCRUALS AND COMPONENTS OF ACCRUALSQ4

Abstract

Predicting of cash flows is important for internal and external users of financial reports. Providing the information for cash flows prediction is primary objective of financial reporting. Standard setter bodies in conceptual framework and objectives of financial reporting, assert thatinformation about earnings and its components is a more predictor of future cash flows. This study try to find a model for PREDICTING OPERATING CASH FLOW of the firms. Based on economic, finance, and accoupting theories we developed three models, with variables of 1) aggregate earnings, 2)cash flow and aggregate accruals, and 3) cash flow and components of accruals, for PREDICTING OPERATING CASH FLOW. We tested the hypotheses of the study by using a 71 companjes sample that was categorized into six groups. The findings of the study reveals that there is a significant relation between operating cash flow and earnings and its components. Based on the analysis of the data at companies level, all of the coefficients of the variables in the three" models were significant. At the groups level, all of the coefficents of the variable of the first two model were significant, but some of the coefficients of the variables of the third model were not significant.Generally, our findings are in consistent with this theory that earnings and its component have predictive ability in PREDICTING OPERATING CASH FLOW, and also with this theory that earnings have more predictive ability for future cash flows than cash flows is also cnsistent.

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APA: Copy

SAGHAFI, A.A., & HASHEMI, S.A.. (2005). ANALYTICAL REVIEW OF ASSOCIATION BETWEEN ACCRUALS AND OPERATING CASH FLOWS: A MODEL FOR PREDICTING OF OPERATING CASH FLOW:. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 11(38), 29-52. SID. https://sid.ir/paper/8316/en

Vancouver: Copy

SAGHAFI A.A., HASHEMI S.A.. ANALYTICAL REVIEW OF ASSOCIATION BETWEEN ACCRUALS AND OPERATING CASH FLOWS: A MODEL FOR PREDICTING OF OPERATING CASH FLOW:. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2005;11(38):29-52. Available from: https://sid.ir/paper/8316/en

IEEE: Copy

A.A. SAGHAFI, and S.A. HASHEMI, “ANALYTICAL REVIEW OF ASSOCIATION BETWEEN ACCRUALS AND OPERATING CASH FLOWS: A MODEL FOR PREDICTING OF OPERATING CASH FLOW:,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 11, no. 38, pp. 29–52, 2005, [Online]. Available: https://sid.ir/paper/8316/en

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