التنبؤ بالمستحقات المحاسبية : مراجعة الأدبيات

Abstract EN

This study aims to underline the role of accounting profit, its various components, and other explanatory variables in forecasting cash flows.

we rely on previous relevant literature and present a summary in the form of a review of the literature on forecasting cash flows.

previous studies’ results varied depending on the economic environment, statistical model, sample size and scope, country and culture, and economic orientation.

however, we were able to draw a set of dominant results ; accounting accruals are a better indicator than both current cash flows and accounting profits in forecasting and interpreting cash flows.

moreover, the division of accounting accruals increases their explanatory and forecasting ability since short-term accruals are better than long-term accruals in this regard.

similarly, mandatory accruals are more capable to explain future cash flows than optional accruals.

in addition, each type of accounting accruals has different unique informative content.