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dc.contributor.convenorCameron Morrillen_AU
dc.contributor.authorFarshadfar, Shadien_US
dc.contributor.authorMonem, Rezaen_US
dc.description.abstractThis paper investigates the role of operating cash flow components and accrual components in forecasting future cash flows. Based on a sample of 348 Australian firms over 1992-2004 (4,520 firm-years), we find that cash flow components, reported under the direct method, enhance the predictive ability of cash flow from operations. We also find accrual components provide incremental predictive ability beyond that provided by the direct cash flow data. Further, disaggregating earnings into the components of both cash flow and accruals enhances the ability of earnings to forecast future cash flows. These results are robust to several control factors, including the length of the operating cash cycle, industry membership, firm profitability and firm size.en_US
dc.publisherThe Canadian Academic Accounting Associationen_US
dc.publisher.placeWinnipeg, Manitoba, Canadaen_US
dc.relation.ispartofconferencenameThe Canadian Academic Accounting Associationen_US
dc.relation.ispartofconferencetitleAccounting at the Forksen_US
dc.relation.ispartoflocationWinnipeg, Manitoba, Canadaen_US
dc.titleDo the components of cash flow and accruals enhance the forecast of future cash flows? Australian evidenceen_US
dc.typeConference outputen_US
dc.type.descriptionE3 - Conference Publications (Extract Paper)en_US
dc.type.codeE - Conference Publicationsen_US
gro.facultyGriffith Business School, Department of Accounting, Finance and Economicsen_US
gro.hasfulltextNo Full Text
gro.griffith.authorFarshadfar, Shadi
gro.griffith.authorMonem, Reza

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    Contains papers delivered by Griffith authors at national and international conferences.

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