haku: @indexterm FINLAND / yhteensä: 889
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| Tekijä: | Kinnunen, J. Artto, E. |
| Otsikko: | The dependence of future cash flow on current accrual income and cash flow. Empirical evidence from Finland. |
| Lehti: | Zeitschrift für Betriebswirtschaft
1992 : JUN, VOL. 62:6, p. 685-706 |
| Asiasana: | CASH FLOW COMPANIES FINLAND |
| Kieli: | eng |
| Tiivistelmä: | This study examines dependences of cash flow changes on lagged changes in accrual income and cash flows in a sample of 39 listed Finnish firms from the period 1952-84. While the findings are inconsistent with the assertion that accrual-based income numbers provide more useful information for the prediction of future cash flows than current cash flows, they are consistent with prior studies which have analysed short time series and/or have used naive prediction models. The results also reveal some systematic firm-specific differences in the examined dependences. |
SCIMA