The Ability of Current Operating Income to Predict Future Operating Cash Flows over the Time

In this research, we examine the value relevance of accounting information over the time in order to use it in valuation models. For this reason, the ability of current operating Income to predict one­year-ahead operating cash flows has been examined by means of annual cross-sectional regression app...

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Bibliographic Details
Main Authors: Hamid Khaleghi Moghaddam, Elham Hamidi
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2007-09-01
Series:مطالعات تجربی حسابداری مالی
Online Access:https://qjma.atu.ac.ir/article_4242_4bd2aaedfeff070848d609f920fb77f1.pdf