قدرة المستحقات المحاسبية قصيرة الأجل على التنبؤ بالتدفقات النقدية للشركات الجزائرية

Abstract EN

This study aims to explore the ability of short-term accounting accruals to predict cash flows.

It included 117 observations during 2003 to 2015, which concern 14 Algerian companies.

Cash flows have been measured by operating cash flow (OCF).

However, short-term accounting accruals have been expressed by change of accounts receivable and debtors, change of accounts payable and creditors, and change of inventories.

The results indicated a failure of current short-term accounting accruals to predict cash flows of next period.

Except for change of accounts receivable and debtors, the correlations of future operating cash flows with other Short-term accounting accrual items are not significant.