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Accounting Earnings As Predictor of Future Cash Flows In The Industrial Sector

This study tests whether past accounting earnings are better predictors of future cash flows than past cash flows. The two variables analyzed were the accounting earnings after tax and the cash flows from operations. The scope of the study was the industrial sector. It included 39 companies oper- at...

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Detalhes bibliográficos
Publicado no:Forum Empresarial
Autor principal: Rubén N. Rodríguez Santos
Formato: Artigo
Idioma:Inglês
Publicado em: Universidad de Puerto Rico 1998
Assuntos:
Acesso em linha:https://www.redalyc.org/articulo.oa?id=63177001009
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