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首页> 外文期刊>Accounting and Finance Research >The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow
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The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow

机译：关于收益，现金流量和应计费用在未来现金流量预测中的作用的文献综述

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摘要

Research on the relative ability of accounting information aims in examining the ability of accounting information to predict future cash flow and earnings, based on the assertion given by Financial Accounting Standard Board (FASB) which states that the earnings and its components ?have a better predictive power than cash flow itself (FASB,1978 para 44). Many studies have been conducted by various researchers but only few of these studies succeed to match with this assertion. This study aims to provide review on the study related to ability of earnings, cash flows from operations and accruals to predict future cash flows where methodology used in this line of research and presentation of empirical results are discussed. The review provides in depth discussion for the purpose of assisting the researchers to get familiarity with line of financial accounting research investigated capital market based accounting research and also as guidance for future researchers.Keywords: Cash flow from operations, Earnings, Accruals, Prediction, Capital Market Based Accounting Research.
机译： 关于会计信息相对能力的研究旨在根据财务会计标准委员会（FASB）的断言，研究会计信息预测未来现金流量和收益的能力。与现金流量本身相比，收入及其组成部分具有更好的预测能力（FASB，1978年，第44段）。各种研究人员已经进行了许多研究，但是这些研究中只有极少数能成功地满足这一主张。本研究旨在就与收益，运营现金流量和应计费用有关的能力的研究进行回顾，以预测未来现金流量，并讨论了该研究方法和经验结果的使用方法。这篇综述提供了深入的讨论，目的是帮助研究人员熟悉以财务资本研究为基础的，基于资本市场的会计研究领域，并为未来的研究人员提供指导。关键字：运营现金流，收益，应计费用，预测，基于资本市场的会计研究。

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