keyword تغییرپذیری فروش / (1 Article)
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Writer : ثقفی، علی ؛ Corresponding Author : فدايی، حمید رضا ؛
Journal:بررسی های حسابداری و حسابرسی»زمستان 1386 - شماره 50 Ranking Science-Research (Ministry of Science/ISC (22 page(s) - From 3 to 24 )
Keywords:پیشبینی جریانهای نقد آتیوجوه نقد حاصل از عملیاتاقلام تعهدیتغییرپذیری فروشتغییرپذیری سودهای عملیاتیThis paper studies the cash flows forecast models and compares the predictive ability of models based on absolute forecast error. Also in this paperas the indicator of volatility of business environmentthe effects of volatility of sales and volatility of operating profit have been used and the effect of firm size on predictive ability of each model has been considered. In order to study above mentionedthree following hypotheses have been tested in this paper: Hypothesis 1: the predictive ability of future cash flows based on accruals models is more than those models which only use the cash flows information. Hypothesis 2: the predictive ability of accruals based models and those models which only use the cash flows in their predictionschange as volatility of sales and volatility ofمدلپیشبینی جریانهای نقدیجریانهای نقدیسود