| عنوان فارسی مقاله: |
نقش مبنای حسابداری اقلام تعهدی در پیش بینی جریانات نقدی آتی: شواهدی از نیجریه |
| عنوان انگلیسی مقاله: | The Role of Accrual Accounting Basis in the Prediction of Future Cash Flows: The NigerianEvidence |
چکیده
1. مقدمه
2. مرور مقالات و طرح فرضیه
2.1. حسابداری مبتنی بر اقلام تعهدی
2.2. حسابداری مبتنی بر وجوه نقدی
3. چارچوب نظری و روش های تحقیق
3.1 چارچوب نظری
3.2 روش تحقیق
3.2.1 طراحی تحقیق
3.2.2 مشخصات مدل
3.2.3 روش تجزیه و تحلیل اطلاعات
4. نتایج تجربی
4.1 آماره های توصیفی
4.2 چند هم خطی
4.3 واریانس غیر همسانی
4.4 آزمون فرضیه ها
5. بحث در مورد یافته ها
6. نتیجه گیری
کلمات کلیدی :
PDF]Accruals and the Prediction of Future Cash Flows in ... - Hkbu.edu.hklibproject.hkbu.edu.hk/trsimage/hp/02004607.pdfby PW Yan - 2005 - Cited by 2 - Related articlesApr 28, 2005 - accounting data – earning, cash flow and accruals - to predict future cash flow ... basis to assess the ability of the entity to generate cash and cash .... it provides insights into the role of accruals in predicting future cash flow;.[PDF]The role of accruals in predicting future cash flows and stock returnswww.business.rutgers.edu/sites/default/files/whitcomb_wcrfs_09_01.pdfby F Brochet - Cited by 22 - Related articlesPromoting the accrual basis of accounting, the FASB asserts that earnings and ... role of publicly available financial statement data in predicting future cash flows ...Accruals and the Prediction of Future Cash Flows - SSRN papershttps://papers.ssrn.com/sol3/Delivery.cfm/991119301.pdf?abstractid=194931this study investigates the role of accruals in predicting future cash flows. ... components: change in accounts receivable, change in inventory, change in ..... The model provides the basis for the predictions we test in section V. First, equation (8).[PDF]The Reliability of Accruals and the Prediction of Future ... - CiteSeerXciteseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.691.3767&rep=rep1...by E Khansalar - 2012 - Cited by 7 - Related articlesJan 16, 2012 - Lecturer in Accounting and Finance, Aberystwyth University ... and leading to the conclusion that earnings better predict future ... by disaggregating accruals on the basis of the balance sheet items that are ... flows and expected future cash flows with regard to the role of reliability across accrual categories.