The Relationship Between Cash Flows From Operating Activities In Five-section And Return On Investment In Foursection Models Of Statement Of Cash Flows With The Persistence Of Accounting Profit
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 4, Issue 9
Abstract
This research has studied the relationship between Cash flows from operating activities in five-section model and return on investment in four-section model with the persistence of accounting profit. 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 persistence of accounting profit by its own. For measuring the independent variables of this research we have used Cash flows from operating activities in fivesection model and return on investment in four-section model; 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 100 listed companies in Tehran Stock Exchange. The result of this study has shown that Cash flows from operating activities in five-section model and return on investment in four-section model cause the increase of the persistence of accounting profit and in comparative situation return on investment in four-section model is more than Cash flows from operating activities in five-section model increasing the persistence of accounting profit.
Authors and Affiliations
Samaneh Agha Kazem Shirazi| Young Researchers and Elite club, Central Tehran Branch, Islamic Azad University, Tehran, Iran. fereshteh68_imanparast@yahoo.com
Keywords
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