The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context

This study investigates the aptitudes of the cash-based and accrual-based accounting data for predicting future cash flows from operations in the French context. In addition, our paper aims to investigate the effect of the economic crisis on the prediction of future cash flow. The sample consists of...

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Bibliographic Details
Main Author: Benjamin, Noury (author)
Other Authors: Hammami, Helmi (author), Ousama, A.A. (author), Zeitun, Rami (author)
Format: article
Published: 2020
Subjects:
Online Access:http://dx.doi.org/10.1016/j.jbef.2020.100414
https://www.sciencedirect.com/science/article/pii/S2214635020303415
http://hdl.handle.net/10576/40455
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