دور المستحقات المحاسبية في التنبؤ بالتدفقات النقدية المستقبلية : حالة المؤسسات المدرجة في مؤشر CAC40 خلال الفترة 2014

الملخص EN

The aims of this study is to examine accounting accruals’ ability to predict future cash flows of French companies on a sample of 35 French companies listed in CAC40 for the period 2014-2018.

We used unbalanced panel data that contained a total of 136 observations.

Accounting accruals have been measured by long-term accounting accruals and short-term accounting accruals.

Furthermore, current cash flows have been used as a control variable.

Our results indicated that the relationship of future cash flows with accounting accruals was statistically insignificant, while a positive and statistically significant relationship was found between current cash flows and future cash flows.

This indicates that current cash flow is a better predictor of future cash flows than accounting accrual in French companies