International Journal of Research in Management

International Journal of Research in Management

Online ISSN: 2664-8806
Print ISSN: 2664-8792

International Journal of Research in Management
Online and Print Journal   |   Indexed Journal   |   Refereed Journal   |   Peer Reviewed Journal
International Journal of Research in Management
2020, Vol. 2, Issue 1
Relationship between financial reporting and forecast of cash flows from financing through the issue of shares: A case study of firms listed in tehran stock exchange (TSE)

Akbar Jelodari, Fatemeh Asadi kordshouli, Saleh Jelodari

One of the primary purposes of financial reporting is to provide information regarding the performance of a business unit through evaluation of earnings and other detailed information. The forecast of cash flows can provide important information for both intra-organizational and extra-organizational users. The purpose of the present research is to determine the role of earnings quality in forecast of cash flows from financing. To that end, the information regarding 50 firms active in 25 industries listed in TSE in a 5-year time-period (2009-2013) has been collected and analyzed using correlation and regression analysis and panel data method. The results suggest that the enhancement of earnings quality improves the forecast of financial variables especially future cash flows from financing.
Pages : 24-29 | 108 Views | 51 Downloads
Journals List Click Here Research Journals Research Journals
Please use another browser.