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首页> 外文期刊>International Journal of Accounting and Economics Studies >Accruals and the prediction of future operating cash-flows: evidence from Tunisian companies
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Accruals and the prediction of future operating cash-flows: evidence from Tunisian companies

机译：应计费用和未来经营现金流量的预测：突尼斯公司的证据

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摘要

The purpose of this study is to investigate the ability of earnings and its components to predict future cash flows for Tunisian companies. We provide evidence on the ability of aggregate earnings, accruals and its components to forecast one or two-period ahead cash flows. The results of the models show that disaggregating earnings into cash flows and total accruals enhance the predictive ability of earnings relative to aggregate earnings. Furthermore, consistent with prediction, the disaggregating total ac-cruals into its major components (change in accounts receivable; change in inventory; change in accountant’s payable, amortization, and other accruals) significantly enhances the predictive ability of earnings. Each accruals component’s proves a significantly power to predict future cash flows.
机译：本研究的目的是调查盈利能力及其组成部分，以预测突尼斯公司的未来现金流量。我们提供了有关总收入，应计费用及其组成部分预测一期或两期未来现金流量的能力的证据。模型的结果表明，将收益分解为现金流量和应计总额可以增强收益相对于总收益的预测能力。此外，与预测一致，将应计总收入分解为主要组成部分（应收账款变化;存货变化;会计应付账款，摊销和其他应计费用的变化）显着提高了盈利的预测能力。每个应计项目的证明都具有强大的预测未来现金流量的能力。

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