The Role of Earnings, Cash Flows and Accruals in Predicting Future Cash Flows: A Sectoral Experience in South Africa
This study examined the relative information content of earnings and cash flow from operations data in predicting future (one-year-ahead) cash flow from operations across prevalent economic sectors in South Africa. Firstly, the ability of aggregate earnings is compared to that of cash flows from ope...
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| Format: | Dissertation |
| Language: | English |
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Faculty of Commerce
2020
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| Online Access: | http://hdl.handle.net/11427/32353 |