The Impact of Audit Quality on forecasting Accurate of future operating cash flows [PDF]
مطالعات تجربی حسابداری مالی, 2017 In this study, the effect of audit quality on the forecasting accuracy of future operating cash flows among between firms listed in the Tehran Stock Exchange has been investigated.
hassan zalaghi +2 more
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A study on relationship between earnings management and operating cash flows management: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 This study investigates the impact of earnings management on operating cash flows management over the period 2004-2011 using the information of 119 firms listed on the Tehran Stock Exchange.
Bahman Banimahd, Mina Jalali Aliabadi
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The Effect of Short-term, Medium, and Long-term Time Horizons on the Prediction of Future Cash Flows: A Comparative Study of the Ability of Operating Earnings and Cash Flows [PDF]
راهبرد مدیریت مالی, 2017 Cash flow prediction is an essential component of economic decision making, particularly in investment and credit evaluation. This paper examines the comparative predictive ability of earnings and operating cash flows variables on future operating cash ...
Farzaneh Heidarpoor +2 more
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The Ability of Current Operating Income to Predict Future Operating Cash Flows over the Time [PDF]
مطالعات تجربی حسابداری مالی, 2007 In this research, we examine the value relevance of accounting information over the time in order to use it in valuation models. For this reason, the ability of current operating Income to predict oneyear-ahead operating cash flows has been examined by ...
Hamid Khaleghi Moghaddam, Elham Hamidi
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Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows [PDF]
مطالعات تجربی حسابداری مالی, 2018 Investigating the Relation Between Accruals and Operating Cash Flows and Effective Factors on this Relation can be useful for shareholders and capital market analysts.
Gholamreza Kordestani +2 more
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The Effect of Firm Size on Predictability Future Cash Flows Using Earnings and Operating Cash Flows
Asian Journal of Finance & Accounting, 2017 The aim of this research is to investigate earnings relative ability, operating cash flow, and two traditional criteria of cash flow, that is, net earnings plus depreciation and operating working capital in predicting operating future cash flows. Further, the effect of firm size on the ability to predict these criteria is investigated in this research.
Nasrollah Takhtaei, Hassan Karimi
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Operating Cash Flows, Cash Recovery Rates And Internal Rates Of Return
Journal of Business & Economics Research (JBER), 2010 <p class="MsoNormal" style="text-align: justify; line-height: normal; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="font-family: "Times New Roman","serif"; color: black; font-size: 10pt; mso-themecolor: text1;">Investors depend on financial reporting to assess the amounts and timing of future
Christine Andrews +2 more
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The Predictive Power of Future Cash Flow by Earning and Cash Flow [PDF]
Journal of Asset Management and Financing, 2021 The purpose of this study is to investigate the ability of past earnings, compared to past cash flows, to predict future cash flows. A sample of 69 companies was selected, during the years 2004 to 2017, and regression models were applied to analyze the ...
Amin Hajiannejad +2 more
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Cash Flow Risks, Capital Structure Decisions and Cash Flow Shortfalls [PDF]
مجله توسعه و سرمایه, 2021 Objective: Firstly, this research investigates the relationship between cash volatility and financing decisions and then, investigates the effect of cash flow shortfalls on the relationship between financing through debt and cash flow volatility.
Mojtaba Safipour Afshar +2 more
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Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE) [PDF]
مجله دانش حسابداری, 2011 The purpose of this study is to investigate the relationship between operating cash flows and dividend changes. This is applied to the impact of operating cash flows on the lagged dividends and the net operating income.
Mohammad Hossein Setayesh +1 more
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