Master of Accounting, Emirates International Branch, Islamic Azad University, Dubai, UAE.
Abstract
The main objective of this study is to investigate the ability of accruals and current cash flow to predict future operating cash flows of companies listed on the Tehran Stock Exchange in the period 1402-1398. For this purpose, 115 companies were selected as a sample using a purposive method. This study is descriptive-correlational and the data used in this study is panel data. A regression model was used to test the hypotheses and the Chau and Hausman test was used to select the most appropriate model from the panel data. The research findings show that current operating profit and current period operating cash flow individually are useful in predicting future operating cash flows; however, separating current operating profit into cash and accrual parts can better predict future operating cash flows.
khodadadi slot,Y. (2025). Testing the power of accounting data in predicting future operating cash flow of manufacturing companies listed on the Tehran Stock Exchange.. Journal of Accounting and Management Vision, 8(101), 51-61.
MLA
khodadadi slot,Y. . "Testing the power of accounting data in predicting future operating cash flow of manufacturing companies listed on the Tehran Stock Exchange.", Journal of Accounting and Management Vision, 8, 101, 2025, 51-61.
HARVARD
khodadadi slot Y. (2025). 'Testing the power of accounting data in predicting future operating cash flow of manufacturing companies listed on the Tehran Stock Exchange.', Journal of Accounting and Management Vision, 8(101), pp. 51-61.
CHICAGO
Y. khodadadi slot, "Testing the power of accounting data in predicting future operating cash flow of manufacturing companies listed on the Tehran Stock Exchange.," Journal of Accounting and Management Vision, 8 101 (2025): 51-61,
VANCOUVER
khodadadi slot Y. Testing the power of accounting data in predicting future operating cash flow of manufacturing companies listed on the Tehran Stock Exchange.. Journal of Accounting and Management Vision, 2025; 8(101): 51-61.
