-

	-
بررسی‏‌های حسابداری و حسابرسی
مقاله 6، دوره 7، شماره 2 - شماره پیاپی 1085، اسفند 1377 اصل مقاله (867.25 K)
نویسندگان
Sia Nassiripour, Ph.D., CPA؛ Gilda M. Agacer, Ph.D.^*
عنوان مقاله [English]
-
چکیده [English]
The FASB in SFAC No. I asserted that current earnings provide a better predictor of future operating cash flow than does current operating cash flow. The few empirical tests of this assertion have provided mixed results. This study uses ordinary least squares (OLS) regression and industry membership as a control measure to test whether current earnings or current cash flow is a better predictor of future cash tlow. The OLS test results show that current cash flow clearly dominates earnings as a predictor of future cash flow, which is contrary to the F ASB's contention. Also, the test results confirm that industry membership is an important consideration when comparing the predictive ability of cash flow and earnings.

آمار تعداد مشاهده مقاله: 1,727 تعداد دریافت فایل اصل مقاله: 1,181

سامانه مدیریت نشریات علمی. قدرت گرفته از سیناوب