Investigation of the Ability of Restatement Items for Prediction of Operation Cash Flow with Respect to Choice of Accounting by Managers

Objective: investors and creditors require financial information to make sound investing decisions. One of the main criteria in evaluating company performance is prediction of its future cash flow which is an inseparable part of all financial units and the balance between cash flow and its money-rel...

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Bibliographic Details
Main Authors: Omid Pourheidari, Mahdi Bahar Moghadam, Reza Sharifpour
Format: Article
Language:fas
Published: Shahid Bahonar University of Kerman 2021-08-01
Series:مجله توسعه و سرمایه
Subjects:
Online Access:https://jdc.uk.ac.ir/article_3036_6a15437970e3cfac74f32f8fa1c58751.pdf