Cash flow statement and its related components including information that can help people in decision making. Information about the components of cash flows is important and helps to predict future cash flows. Given the importance of cash flow and content of its components, the purpose of this study is to examine the effects of separating the components of operating cash flows into predicting future operating cash flows in Iranian listed companies.
For this reason, we select 130 companies listed in Tehran Stock Exchange during the period of 1382-1389. Our research is based on correlation review and our statistical method is panel data analysis. The results suggest that the components of historical operating cash flow components are more predictable than total operating cash flows.
Safarzadeh, M. H., & Dolatabadi, M. (2015). Investigation into the decomposition of cash flows in predicting future operating cash flows. Accounting and Auditing Research, 7(25), 100-117. doi: 10.22034/iaar.2015.103919
MLA
Mohammad Hossein Safarzadeh; Mahdieh Dolatabadi. "Investigation into the decomposition of cash flows in predicting future operating cash flows". Accounting and Auditing Research, 7, 25, 2015, 100-117. doi: 10.22034/iaar.2015.103919
HARVARD
Safarzadeh, M. H., Dolatabadi, M. (2015). 'Investigation into the decomposition of cash flows in predicting future operating cash flows', Accounting and Auditing Research, 7(25), pp. 100-117. doi: 10.22034/iaar.2015.103919
VANCOUVER
Safarzadeh, M. H., Dolatabadi, M. Investigation into the decomposition of cash flows in predicting future operating cash flows. Accounting and Auditing Research, 2015; 7(25): 100-117. doi: 10.22034/iaar.2015.103919
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