1
Assistant Professor of Islamic Azad University, Tehran South Branch
2
Accounting PhD student, Department of Accounting, Azad University, South Tehran Branch, Tehran, Iran
Abstract
Corporate sustainability performance and corporate social responsibility, not only due to increasing consumer awareness, regulations and corporate governance, but also as a factor for improving corporate performance in the long term, have been highly regarded during the past two decades and become an important issue at the level of The world has changed. Sustainable profits are part of existing profits that are permanent and their durability continues. Permanence of profits is related to the quality of profits and they argue that the amount of changes in the current components of profits that are transferred to future values indicates the quality of profits. Not all reported accounting profits are permanent. Is there a significant relationship between the company's sustainability performance and profit continuity on the relationship between profit quality and future cash flow? The statistical population of companies admitted to the Tehran Stock Exchange between 1390 and 1400 and using the information of 186 companies and the multivariable linear regression method, the hypothesis was tested, and the results of the test showed that the quality of profit has a significant relationship with the future cash flow. Also, sustainability performance and profit continuity have a significant effect on the relationship between profit quality and future cash flow.
sarraf, F., & Roshni Gilvai, M. R. (2023). Corporate sustainability performance and earnings continuity on the relationship between earnings quality and future cash flow. Journal of Accounting and Management Vision, 5(71), 18-33.
MLA
fatemeh sarraf; Mohammad Reza Roshni Gilvai. "Corporate sustainability performance and earnings continuity on the relationship between earnings quality and future cash flow". Journal of Accounting and Management Vision, 5, 71, 2023, 18-33.
HARVARD
sarraf, F., Roshni Gilvai, M. R. (2023). 'Corporate sustainability performance and earnings continuity on the relationship between earnings quality and future cash flow', Journal of Accounting and Management Vision, 5(71), pp. 18-33.
VANCOUVER
sarraf, F., Roshni Gilvai, M. R. Corporate sustainability performance and earnings continuity on the relationship between earnings quality and future cash flow. Journal of Accounting and Management Vision, 2023; 5(71): 18-33.
