دراسة تحليلية لنماذج التنبؤ بالتدفقات النقدية في ضوء المعايير المحاسبية الدولية

الملخص EN

This study aimed to analyze the results of previous studies on cash flow forecasting and evaluating the models obtained through them and comparing them with the opinion of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB).

It was found that there was a divergence of opinion regarding the preference of accounting profit data and cash flow statements in the interpretation of future cash flows.