Image of Analisis kemampuan komponen arus kas dari aktivitas operasi dalam memprediksi arus kas masa depan

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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 NumberLocationAvailable
8615PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
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