Earnings Quality; Bankruptcy Risk and Future Cash Flows
This research reviews the relationship between earnings quality and future operating cash flows considering financial conditions of sampled companies. For measuring earnings quality, abnormal accruals are used as an explanatory variable in regression models. Financial conditions of companies are use...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2013-05-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_35520_07f3fabaa889d59625448e9a193be278.pdf |