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Paper Information

Journal:   JOURNAL OF ASSET MANAGEMENT AND FINANCING   FALL 2015 , Volume 3 , Number 3 (10) ; Page(s) 105 To 116.
 
Paper: 

THE COMPARATIVE OF ACCRUALS ABILITY AND CASH FLOWS BASED ON ORIGINAL FIGURES VERSUS REVISED FIGURES FOR PREDICTING FUTURE CASH FLOWS

 
 
Author(s):  VALIPOUR H., ZAHMATKESH E., BAHRANIFARD GH.R.
 
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Abstract: 

Forecast of cash flows is important for users in the inside and outside the organization. The most important objective of financial reporting is to provide information to forecast cash flows is presented. The purpose of this study is The Comparative of Accruals Ability and Cash Flows Based on Original Figures Versus Revised Figures For Predicting Future Cash Flows. The statistical society of the research comprises those firms listed in The Tehran Stock Exchange and whose financial lists have been restated. To fulfil the research, data from 162 year-firm from the year 1386 to the year 1390 have been collected, The present research in terms of purpose is practical and is a descriptive-correlation research. The data are analyzed using the Eviews software. The method used in the resarch is the linear regression, and the Vuong test is used to compare the research models. The research results display that the restated accruals and the restated cash flows are, respectively, more ability of predicting the future cash flows, compared to the main accruals and the main cash flows.

 
Keyword(s): MAIN ACCRUALS, RESTATED ACCRUALS, MAIN CASH FLOWS, RESTATED CASH FLOWS, FUTURE CASH FLOWS
 
 
References: 
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Citations: 
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APA: Copy

VALIPOUR, H., & ZAHMATKESH, E., & BAHRANIFARD, G. (2015). THE COMPARATIVE OF ACCRUALS ABILITY AND CASH FLOWS BASED ON ORIGINAL FIGURES VERSUS REVISED FIGURES FOR PREDICTING FUTURE CASH FLOWS. JOURNAL OF ASSET MANAGEMENT AND FINANCING, 3(3 (10) ), 105-116. https://www.sid.ir/en/journal/ViewPaper.aspx?id=571766



Vancouver: Copy

VALIPOUR H., ZAHMATKESH E., BAHRANIFARD GH.R.. THE COMPARATIVE OF ACCRUALS ABILITY AND CASH FLOWS BASED ON ORIGINAL FIGURES VERSUS REVISED FIGURES FOR PREDICTING FUTURE CASH FLOWS. JOURNAL OF ASSET MANAGEMENT AND FINANCING. 2015 [cited 2021July24];3(3 (10) ):105-116. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=571766



IEEE: Copy

VALIPOUR, H., ZAHMATKESH, E., BAHRANIFARD, G., 2015. THE COMPARATIVE OF ACCRUALS ABILITY AND CASH FLOWS BASED ON ORIGINAL FIGURES VERSUS REVISED FIGURES FOR PREDICTING FUTURE CASH FLOWS. JOURNAL OF ASSET MANAGEMENT AND FINANCING, [online] 3(3 (10) ), pp.105-116. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=571766.



 
 
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