List of Articles Future Cash Flows

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  1 - The investigation of the ability of current accounting data in Predicting Future Cash Flows
  پیمان امینی کامران محمدی عباس افلاطونی
  Cash flow prediction is an important purposes of financial reporting, becauseprovide important information for internal and external users. Most researchersbelieve that accounting data can be used to predicting future cash flows.In this paper we Study the ability of ear More

  Cash flow prediction is an important purposes of financial reporting, becauseprovide important information for internal and external users. Most researchersbelieve that accounting data can be used to predicting future cash flows.In this paper we Study the ability of earning, cash flows, and accruals to predictingfuture cash flows. In order to study the predictive ability of used models, Pearsoncorrelation, and regression pooling data has been used.The results show that current cash flow alone has superiority in predicting future cashflow than current earnings alone and Also, disaggregation of earnings into cash flowand accruals as well as adding accrual components to the model which alreadycontains accruals data implicitly in the form of earnings generate superior explanatorypower with regard to future cash flow.Finally, adding short term accruals (change in accounts receivable, change in accountspayable and change in inventory) in compare with long term accruals (depreciationand amortization) to the earnings-based model, lead to increase higher the ability ofpredictive future cash flows Manuscript profile
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  2 - The Evaluation of the Capability of the Regression & Neural Network Models in Predicting Future Cash Flows
  Bahman Talebi Rasol Abdi Zohreh Hajiha Nader Rezaei
  10.22034/amfa.2020.1876840.1277
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  3 - Modelling Optimal Predicting Future Cash Flows Using New Data Mining Methods (A Combination of Artificial Intelligence Algorithms)
  Bahman Talebi Rasoul Abdi Zohreh Hajiha Nader Rezaei
  10.22034/amfa.2021.1910900.1493
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  4 - Explaining and Developing a Model for Determination and Evaluation of Factors that Affect Financial Reporting Quality Choice in Iran
  Hashem Nikoomaram Younes Badavar Nahandi
  This research has determined and evaluated the factors that affect financial reporting quality choice in Iran. The statistical popultion of this research is companies listed in Tehran Stock Exchange (TSE), and the research period is from 1378 to 1385. This research&nbsp More

  This research has determined and evaluated the factors that affect financial reporting quality choice in Iran. The statistical popultion of this research is companies listed in Tehran Stock Exchange (TSE), and the research period is from 1378 to 1385. This research                is considered as an empirical accounting research, and causal-comparative and correlation research methods have been used to do it. In this research, correlation test, mean-difference test, and probit regression model have been used to analyze the data and test the hypotheses. The results of unit-variable tests of hypotheses shows that, financial reporting quality is positively associated with the margin of profitability and managerial efficiency of the firm, and it is negatively associated with product market competition, managerial conservatism, size, capital intensity of business, operating cycle and complexity of the firm's operating environment. However, no association was found between financial reporting quality and growth opportunities, ownership concentration, board of directors structure, board of directors ownership, managerial integrity and financial leverage of the firm. Also, based on multi-variable tests, models were developed to predict the financial reporting quality of firms for the next financial period. These models are based on cumulative distribution function (CDF), and estimate the probability of high quality financial reporting for the next financial period. Manuscript profile