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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| Other Authors: | , , |
| Format: | article |
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2020
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| 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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