Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows

بررسی‌های حسابداری و حسابرسی

Rezaei Rezaei¹  Ghasemi Ghasemi²  Kargar Kargar²  Adousi Adousi³ 

[1] استادیار حسابداری، دانشگاه آزاد اسلامی واحد قزوین، ایران;کارشناس ارشد حسابداری، مرکز آموزش عالی رجاء قزوین، ایران;کارشناس ارشد مدیریت بازرگانی، دانشگاه آزاد تهران شمال، ایران;

关键词: Cash Distribution;    Firm;    Operating Cash Flow Forecast Error;    Free Cash Flow Forecast Error;   

DOI  :  10.22059/acctgrev.2013.35519

来源: DOAJ

【 摘 要 】

Cash distributions to the shareholders, can have information content for future companies will have flexibility. Study role of Cash distributions to the shareholders and sizes of on non-governmental error forecast operating cash flows are reviewed The operational criteria used to influence the distribution of cash, the profit is divided. Company total assets and Total sales were used to measure separately. Hence the number of companies active in 71 companies during the period 90-84 Stock Bhadarthran based screening method was chosen To determine error forecast cash flow per year, the time period four years ago, the company's data, using cross-sectional regression model - multivariate combination was used Then the effect of firm size and Cash distributions to the shareholders on the error of the forecast cash flow, a comparison test we used the average of two independent communities. The results indicate the effectiveness of firm size and Cash distributions to the shareholders separately and the Precision Time on the operating cash flow error forecast and no influence of firm size and Cash distributions to the shareholders separately both the Precision Time error Forecasting free cash flow level is 95% confidence.

【 授权许可】

Unknown