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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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Dettagli Bibliografici
Pubblicato in:Forum Empresarial
Autore principale: Rubén N. Rodríguez Santos
Natura: Artigo
Lingua:Inglês
Pubblicazione: Universidad de Puerto Rico 1998
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Accesso online:https://www.redalyc.org/articulo.oa?id=63177001009
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