Analytical Review of Separation of Operating Cash Flow and Accruals on the Ability to Predict Future Cash flows and Profits

The aim of this research is to specify the characteristics of normal and abnormal cash flows in conjunction with normal and abnormal accruals in predicting future cash flows and earnings, and they are used to analyze the quality of earnings. Each of cash flows and accruals are decomposed into two co...

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Bibliographic Details
Main Authors: Mohammad Ali Aghaei, Sahar Sepasi, Morteza Kazempour
Format: Article
Published: Alzahra University 2014-12-01
Series:راهبرد مدیریت مالی
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