The relationship between Cash flows from Investing and financing activities in five-section and four-section models of statement of cash flows with the quality of disclosure
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 6, Issue 8
Abstract
This research has studied the relationship between Cash flows from Investing and financing activities in five-section and four-section models of statement of cash flows with the quality of disclosure. In this regard the accuracy of predicting future cash flows from operating activities through components of operating earnings has been considered as a criterion of quality of earnings which is the major index of quality of disclosure by its own. For measuring the independent variables of this research we have used Cash flows from Investing and financing activities in five-section and four-section models; for evaluating the dependent variables, accuracy of predicting future cash flows from operating activities through components of operating earnings, adjusted Barth model has put in to the practice. The hypotheses of the study were tested through the panel data gathered from 94 listed companies in Tehran Stock Exchange. The result of this study has shown that Cash flows from Investing and financing activities in five-section and four-section models cause the increase of the quality of disclosure and in comparative situation Investing and financing activities in four-section model is more than Cash flows from Investing and financing activities in five-section model increasing the quality of disclosure.
Authors and Affiliations
Yadollah Tariverdi| Assistant Professor, Department of Economics and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran., Maryam Teimoory| Master of Arts (Accounting), Department of Economics and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
Keywords
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