The investigation of the difference between accounting data error in future operational cash flow predication, before an
Journal Title: Scientific Journal of Pure and Applied Sciences - Year 2014, Vol 3, Issue 7
Abstract
The present research examines the difference between accounting data error in future operational cash flow predication before and after adjust due to inflation the population in this research include the accepted companies in Tehran stock exchange. The sample member companies financial statements by mean of current value – constant Rials were adjusted and were accounting data error in future and before adjust due to accounting inflation. After examination of the accounting data prediction before and after adjust, statistical data were tested by means of jariko method so that their normality by examined. The obtained results of jariko-Bera test indicate that the statistical data distribution is not normal. Therefore the sample couple signal Nonparametic test is used for investigation of difference between accounting data error in future cash floe prediction before and after adjust. the research hypothesis is : The accounting data error based on historical values is move than accounting data error based on current values in future period operational cash flow. The obtained results of sample even signal in relation to research hypothesis indication that we can accept the research hypothesis.
Authors and Affiliations
D. Javid*| Department of Accounting, Malayer Branch, Islamic Azad University, Malayer, Iran., A. A. Louye| Department of Accounting, Science and Research Branch, Islamic Azad University, Malayer Iran.
Keywords
Related Articles
- EP ID EP394
- DOI 10.14196/sjpas.v3i7.1431
- Views 479
- Downloads 19
Gender, smallholder livestock production, improvement and conservation in Africa
Policy makers, developmental agents and researchers are now aware of the need to incorporate gender issues in smallholder livestock production planning and development in order to improve livestock productivity in Af...
Combination of engineering physics and modern scientific management in high technology achievements
Studying and contemplating the current managerial structure of developed countries show that management and its strategic results have lost their own traditional and usual concept. In these countries, modern management...
Dovecots: tourist attraction of Isfahan villages
Today, tourism is considered as one of the major economicactivities in many courtiers. Given the financial resources devoted to and the workforce involved in tourism, it has appeared as a global thriving industry.One o...
A feasibility study of implementing target costing system in porcelain sanitary-ware industry (Case Study: Chini Kord Co
Due to importance of costs, profitability, and survival in the competitive market, producing company managers work around the clock to reduce the prices and increase the profits. Target costing is a strategic approach...
Assessment of the adequacy of advocacy as a strategy for championing the citizenry of persons with disabilities in Zimba
This Different civic movements and advocacy groups the world over have committed much effort to championing the rights of persons with disabilities within the equality of rights and opportunities complex. These advocac...