The Ability of Short-term Accounting Accruals to Predict Cash Flows of Algerian Companies
Authors:
Article info
2018-01-22
2018-06-10
1155 - 1180
Keywords
- Change of inventories
- Short-term accounting accruals
- Long-term accounting accruals
- Change of accounts receivable and debtors
- Change of accounts payable and creditors
- Cash flows
Abstract
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.
Kimouche, B. (2019). The Ability of Short-term Accounting Accruals to Predict Cash Flows of Algerian Companies. An-Najah University Journal for Research - B (Humanities), 33(7), 1155–1180. https://doi.org/10.35552/0247-033-007-004
[1]B. Kimouche, “The Ability of Short-term Accounting Accruals to Predict Cash Flows of Algerian Companies,” An-Najah University Journal for Research - B (Humanities), vol. 33, no. 7, pp. 1155–1180, Jul. 2019, doi: 10.35552/0247-033-007-004.
Kimouche, Bilal. “The Ability of Short-Term Accounting Accruals to Predict Cash Flows of Algerian Companies.” An-Najah University Journal for Research - B (Humanities), vol. 33, no. 7, July 2019, pp. 1155–80. Crossref, https://doi.org/10.35552/0247-033-007-004.
1.Kimouche B. The Ability of Short-term Accounting Accruals to Predict Cash Flows of Algerian Companies. An-Najah University Journal for Research - B (Humanities) [Internet]. 2019 Jul;33(7):1155–80. Available from: http://dx.doi.org/10.35552/0247-033-007-004
Kimouche, Bilal. “The Ability of Short-Term Accounting Accruals to Predict Cash Flows of Algerian Companies.” An-Najah University Journal for Research - B (Humanities) 33, no. 7 (July 2019): 1155–80. https://doi.org/10.35552/0247-033-007-004.
قدرة المستحقات المحاسبية قصيرة الأجل على التنبؤ بالتدفقات النقدية للشركات الجزائرية
المؤلفون:
معلومات المقال
2018-01-22
2018-06-10
1155 - 1180
الكلمات الإفتتاحية
- Change of inventories
- Short-term accounting accruals
- Long-term accounting accruals
- Change of accounts receivable and debtors
- Change of accounts payable and creditors
- Cash flows
الملخص
هدفت الدراسة إلى استكشاف مدى قدرة المستحقات المحاسبية قصيرة الأجل على التنبؤ بالتدفقات النقدية، حيث شملت 14 شركة جزائرية بين 2003 و2015، ليبلغ عدد المشاهدات الكلية خلال الفترة 117 مشاهدة. وقد تم قياس التدفقات النقدية بصافي التدفقات النقدية التشغيلية، وتم التعبير عن المستحقات المحاسبية قصيرة الأجل بـ: التغير في حسابات الزبائن والمدينين، التغير في حسابات الموردين والدائنين، والتغير في المخزونات. وقد أثبتت النتائج ضعف قدرة المستحقات المحاسبية قصيرة الأجل على التنبؤ بالتدفقات النقدية للفترة المقبلة، حيث كانت علاقة هذه الأخيرة ببنود المستحقات المحاسبية قصيرة الأجل غير معنوية، باستثناء علاقتها بالتغير في حسابات الموردين والدائنين.
Kimouche, B. (2019). The Ability of Short-term Accounting Accruals to Predict Cash Flows of Algerian Companies. An-Najah University Journal for Research - B (Humanities), 33(7), 1155–1180. https://doi.org/10.35552/0247-033-007-004
[1]B. Kimouche, “The Ability of Short-term Accounting Accruals to Predict Cash Flows of Algerian Companies,” An-Najah University Journal for Research - B (Humanities), vol. 33, no. 7, pp. 1155–1180, Jul. 2019, doi: 10.35552/0247-033-007-004.
Kimouche, Bilal. “The Ability of Short-Term Accounting Accruals to Predict Cash Flows of Algerian Companies.” An-Najah University Journal for Research - B (Humanities), vol. 33, no. 7, July 2019, pp. 1155–80. Crossref, https://doi.org/10.35552/0247-033-007-004.
1.Kimouche B. The Ability of Short-term Accounting Accruals to Predict Cash Flows of Algerian Companies. An-Najah University Journal for Research - B (Humanities) [Internet]. 2019 Jul;33(7):1155–80. Available from: http://dx.doi.org/10.35552/0247-033-007-004
Kimouche, Bilal. “The Ability of Short-Term Accounting Accruals to Predict Cash Flows of Algerian Companies.” An-Najah University Journal for Research - B (Humanities) 33, no. 7 (July 2019): 1155–80. https://doi.org/10.35552/0247-033-007-004.
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