Evaluate the Predictive Capability of Future Operating Cash Flow through Historical Operating Profits, and the Historical Accruals
Accurate prediction of cash, are required to notify, and correct analysis of cash flows in the current year and prior years. The subject can be predicted, with less error, which we have accurate knowledge of the past and present, for that matter. The overall goal of this research is to determine the ability of predictive, future operating cash flows, earnings, operating through history, and the historical accruals. This research is, in terms of the purpose is applicative, in terms of data collection methods is inductive analytical and research in terms of performance and design is after the event. The population of the study is to include all firms listed in Tehran Stock Exchange. Sampling is done by elimination method. According to research data collected, it is official information, which is published by the Tehran Stock Exchange. The results showed that, the historical operating profits, they predict, future operating cash flows. In addition, the findings showed that the historical accruals have the ability to predict the effect of future operating cash flows. In addition, the results showed that the ability to predict future operating cash flows, earnings, operating through history, and the historical accruals are different.