Part of #Power of Interim Financial Cash and Accruals Accounting Data in Predicting Future Cash Flows# :
Publishing year : 2015
Conference : The first International Accounting, Management, and Economics Conferences
Number of pages : 15
Abstract: The purpose of this research is to review the relationship between past period operating cash flows and operating earnings and past period accruals with future cash flows. With a sample of 41 firms in the Tehran Stock Exchange and In the financial period 2009-2013 with three predicting regression models, the following results were achieved at 95% confidence level: cash interim data, have not predicted power for future cash flows. .accruals interim data, including operating earnings and accrual components of earnings, the ability to predict future cash flows and the use of accruals with cash flows in past cash flows and accruals regression model ability to predict future cash flows to levels significantly increased.