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Prediction of Operating Cash Flows: Further Evidence from Australia

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  • Ahsan Habib

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  • Ahsan Habib, 2010. "Prediction of Operating Cash Flows: Further Evidence from Australia," Australian Accounting Review, CPA Australia, vol. 20(2), pages 134-143, June.
    • Handle: RePEc:bla:ausact:v:20:y:2010:i:2:p:134-143
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2010.00086.x
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    References listed on IDEAS

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    1. Dechow, Patricia M. & Kothari, S. P. & L. Watts, Ross, 1998. "The relation between earnings and cash flows," Journal of Accounting and Economics, Elsevier, vol. 25(2), pages 133-168, May.
    2. Froot, Kenneth A & Scharfstein, David S & Stein, Jeremy C, 1993. "Risk Management: Coordinating Corporate Investment and Financing Policies," Journal of Finance, American Finance Association, vol. 48(5), pages 1629-1658, December.
    3. Ali Al-Attar & Simon Hussain, 2004. "Corporate Data and Future Cash Flows," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(7-8), pages 861-903.
    4. Brown, Lawrence D & Rozeff, Michael S, 1978. "The Superiority of Analyst Forecasts as Measures of Expectations: Evidence from Earnings," Journal of Finance, American Finance Association, vol. 33(1), pages 1-16, March.
    5. Finger, Ca, 1994. "The Ability Of Earnings To Predict Future Earnings And Cash Flow," Journal of Accounting Research, Wiley Blackwell, vol. 32(2), pages 210-223.
    6. Stulz, ReneM., 1990. "Managerial discretion and optimal financing policies," Journal of Financial Economics, Elsevier, vol. 26(1), pages 3-27, July.
    7. Dechow, Patricia M., 1994. "Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 3-42, July.
    8. Nelson, Karen K. & Barth, Mary E. & Cram, Donald, 2001. "Accruals and the Prediction of Future Cash Flows," Research Papers 1594r, Stanford University, Graduate School of Business.
    9. Andreas Charitou & Colin Clubb & Andreas Andreou, 2001. "The Effect of Earnings Permanence, Growth, and Firm Size on the Usefulness of Cash Flows and Earnings in Explaining Security Returns: Empirical Evidence for the UK," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(5-6), pages 563-594.
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    Cited by:

    1. Michael Bradbury, 2011. "Direct or Indirect Cash Flow Statements?," Australian Accounting Review, CPA Australia, vol. 21(2), pages 124-130, June.
    2. Saoussen Boujelben & Hela Khemakhem-Feki & Ahmad Alqatan, 2020. "Real earnings management and the relevance of operating cash flows: A study of french listed firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 218-229, December.
    3. Sinan Suleiman Abbadi, 2020. "The Moderating Role of Earnings Management on the Relationship between Cash Flow Activities and Stock Returns in the Jordanian Manufacturing Firms," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 1011-1022.
    4. De Andrés Fazio, Salvador & Urquía Grande, Elena & Pérez Estébanez, Raquel, 2022. "The “secret life” of the Statement of Cash Flow: A bibliometric analysis," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    5. Joseph Akadeagre Agana & Kwame Mireku & Kingsley Opoku Appiah, 2015. "Comparative Predictive Abilities of Earnings and Operating Cash Flows on Future Cash Flows: Empirical Evidence from Ghana," Accounting and Finance Research, Sciedu Press, vol. 4(3), pages 1-40, August.
    6. Mwila Joseph Mulenga & Meena Bhatia, 2017. "The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow," Accounting and Finance Research, Sciedu Press, vol. 6(2), pages 1-59, May.
    7. Noury, Benjamin & Hammami, Helmi & Ousama, A.A. & Zeitun, Rami, 2020. "The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context," Journal of Behavioral and Experimental Finance, Elsevier, vol. 28(C).

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