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
Related Articles
- EP ID EP5680
- DOI -
- Views 246
- Downloads 10
Effect of concurrent training on the Serum Paraoxonase-1(PON-1) activity and Lipid Profile in obese men
The purpose of this study was to investigate the effects of concurrent training on serum paraoxonase-1 (PON1) activity and lipid profile in obese men. sixteen obese men volunteered to participate in this research. They w...
The Effect of Instructing IELTS Fixed Expressions as the Frame to improve Iranian EFL Learners’ Speaking Ability
The present study investigated the effect of Instructing IELTS Fixed Expressions as the Frame to improve Iranian EFL Learners’ Speaking Ability. To do this, 100 English learners of Borna Language Teaching Center in Rasht...
Introducing and Evaluating the Effect of Interpretation of Bidel Dehlavi and defamiliarization in Application of Counting Adjectives
Bidel Dehlavi is the greatest Persian speaking poet in India that his poets are difficult and complex. Of the professional discussions around the style of Bidel and complexities of his words are some syntax consideration...
Comparison of the traditional spatial organization and structure ofTehran Darolkhelafeh with Tabriz Darolsaltanat till mid Qajar era
Qajar era is especially important in Iranian art history since it was during the era that until mid Qajar era, Iranian cities architecture mainly took benefit of its common traditional architecture.In 1200 AH, Agha Moham...
Critical Analysis On The Bases of Orientalists in the Belief of Quranic Adoption from the Old and New Testaments
The similarity in elements of stories found both within the Quran and in the Old and New Testaments, has led some Jewish and Christian scholars from the second century onwards to raise the theory that the Quranic stories...