Compared to operating profit, operating cash flow, operating cash flow components accruals in predicting future firm

Cash forecasting future periods, the most important economic must have management units. Investors, creditors, and other users of financial accounting information for decisions on investment, cash flow is required. The purpose of this paper is to investigate the ability of operating income, operating cash flow, total accruals and accrual components in forecasting future operating cash flow is. Thus, in 96 manufacturing firms during the period 2004-2011 were analyzed. In this study, a multiple linear regression model to the panel data regression model was appropriate. The results show that operating income, operating cash flow and accruals components are effective in predicting future operating cash flow.