The relationship between Cash flows from operating activities in five-section and return on investment in four-section models of statement of cash flows with the quality of disclosure
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 4, Issue 5
Abstract
This research has studied the relationship between Cash flows from operating activities in five-section model and return on investment in four-section model with the quality of disclosure. In this regard the accuracy of predicting future cash flows from operating activities through components of operating earnings has been considered as a criterion of quality of earnings which is the major index of quality of disclosure by its own. For measuring the independent variables of this research we have used Cash flows from operating activities in five-section model and return on investment in four-section model; for evaluating the dependent variables, accuracy of predicting future cash flows from operating activities through components of operating earnings, adjusted Barth model has put in to the practice. The hypotheses of the study were tested through the panel data gathered from 100 listed companies in Tehran Stock Exchange. The result of this study has shown that Cash flows from operating activities in five-section model and return on investment in four-section model cause the increase of the quality of disclosure and in comparative situation return on investment in four-section model is more than Cash flows from operating activities in five-section model increasing the quality of disclosure.
Authors and Affiliations
Yadollah Tariverdi| Assistant Professor, Department of Economics and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran., Amir Reza Keighobadi| Assistant Professor, Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran, Samaneh Agha Kazem Shirazi| Master of Arts (Accounting), Department of Economics and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran. shirazi.sama20@yahoo.com
Keywords
Related Articles
- EP ID EP5445
- DOI -
- Views 299
- Downloads 12
Stagnation and decline factors affecting performance of experts and members of cooperatives (Case study: Tehran)
About 25 percent of registered cooperatives and non-active stagnant and many of them were also experiencing reduced performance, Tehran is not excluded, and encouraging the body to the large number of cooperatives regist...
A review on Anxiety, Prevalence and Risk Factors
Anxiety is the most common outcome of harshness of life and an important part of every individual life. Anxiety often refers to discomfort with an unknown etiology, which can affect physical, cognitive, and behavioral as...
history of Elegy writing in Arabic literature, Islamic era
Requiem for chorus burner, moaning is a lost man in the Parting of Friends of the oldest and most honest human Poems counts. It can be said that human language is the most honest , because it is most closely connected wi...
Comparison of social support in brain tumor patients and healthy subjects
The purpose of this study was comparing the social support in patients with brain tumor and normal individuals. Study method is causal–comparative. The sample consisted of 32 patients with brain tumor that was selected b...
Investigation Factors of Social Acceptance of People with Disabilities in Bandar Abbas
Everybody with all mental and physical characterizes has a determined citizenship right in society. People needs to special needs and special grow thing conditions. We are similar to gather rather than difference. Someti...