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Analisis kemampuan komponen arus kas dari aktivitas operasi dalam memprediksi arus kas masa depan
This research aimed to give empirical evidence about the ability of cash flow components from direct method for predicting future cash flow. The samples of this research are 217 firms listed in Indonesia Stock Exchange year 2000 to 2012. This research find that both aggregate and diseggregate cash flows have the ability for predicting future cash flow for year t+1 until t+4. Compare with aggregate cash flow, disaggregate cash flow has better ability for predicting future cash flow, except for year t+4. These results are consistent after adding control variables as well as analysis for each industry and each year.Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8615 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2014 |
|---|---|
| Edisi | - |
| Subjek | Financial reporting Financial statements Cash flow Predictive ability |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 107 p. : il, ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |