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首页> 外文期刊>Management Science Letters >Comparing the role of accruals and operating cash flows on users' decisions on financial statements: A case study of Tehran Stock Exchange
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Comparing the role of accruals and operating cash flows on users' decisions on financial statements: A case study of Tehran Stock Exchange

机译：比较权责发生制和经营现金流在用户财务报表决策中的作用：以德黑兰证券交易所为例

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摘要

One of the major challenges facing all of individuals and organizations is decision-making based on the information. The issues of priority about cash flows and accruals data in decision-making process for different groups of financial statement users include investors, creditors, shareholders, directors, etc. one of the issues that has been controversial between accrual and cash accounting advocators for a long time. In this study, we survey the role of accruals and operating cash flows in decisions of financial statement users in listed companies on Tehran stock exchange, information content of operating cash flows and accruals in the connection with decision-making criteria used by different groups using financial statement has been examined. In this study, we use eliminating sampling and implied limitations and the sample size includes 203 companies to examine six hypotheses. The results of this research indicate that there is a significant different between accruals and operating cash flows information content in relation to various decision-making criteria but utilizing accruals and operating cash flows supplementary and simultaneously in profit frame depending on the selection criteria may or may not be include information value-added.
机译：所有个人和组织面临的主要挑战之一是基于信息的决策。决策过程中针对不同财务报表用户组的现金流量和应计数据的优先级问题包括投资者，债权人，股东，董事等。应计和现金会计倡导者之间长期存在争议的问题之一时间。在这项研究中，我们调查应计费用和经营现金流量在德黑兰证券交易所上市公司财务报表用户的决策中的作用，经营现金流量和应计费用的信息内容以及与使用财务报表的不同群体所使用的决策标准相关的信息陈述已经过审查。在这项研究中，我们使用消除抽样和隐含限制，样本规模包括203家公司，以研究6个假设。这项研究的结果表明，应计费用和经营现金流量信息内容与各种决策标准之间存在显着差异，但根据选择标准，是否应使用应计费用和经营现金流量作为补充，同时在利润框架内使用包括信息增值。

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