Comparing between Combined Financial Ratios Based on Cash Flow and Accrual Figures with Financial Ratios Based on Accrual Figures to Foresee the Companies Bankruptcies

In the present article, the power of financial ratios based on cash flow statement will be investigated, to foresee the companies' bankruptcies. To accomplish this, two metric models of Multiple Auditing Analysis and Logistic Regression are used, and their predictive power for bankruptcy of pre...

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Bibliographic Details
Main Authors: Mohsen Khoshtinat, Mohammad Taghi Ghesvari
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2005-03-01
Series:مطالعات تجربی حسابداری مالی
Online Access:https://qjma.atu.ac.ir/article_4105_e16ebf856e1152e0f5b2d17416e35b7f.pdf

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