The study of incremental information content of balance sheet accruals, operation income, and cash flow of operation to forecast future cash flow of operation.
Abstract:
Forecasting is a significant part of decision making process, since decision making reflex something that will happen in the future. Also forecasting is an integral part of economic decision making. every economic decision require choosing one alternative to reach a special goal that involve choosing one option among others that lead to more future benefits. Cash flow forecasting could have significant effect on allocating optimum economic resources and consequently increase efficiency and economic compatibility.In various researches a diverse array of means used for forecasting cash flows. This research with the new perspective determines incremental value of informational content of financial statement elements content accruals accounts operation income and cash flow of operation separately as well as compound of elements.According to research's findings which obtain from a statistics sample of 80 companies by using partial correlation, Compound Model of Accrual Accounts and Operation Cash Flow entails the most information content to predict future cash flows. The Compound Models of Operation Income and Operation Cash Flow, and Operation Income and Accrual Accounts achieve the second and third place respectively. Worthy to mention that the result of simple correlation shows that operation income carry the most whereas accrual account carry the least informational content in term of separate elements Models.
Language:
Persian
Published:
Accounting Research, Volume:3 Issue: 11, 2012
Page:
64
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