Browsing by Subject "Cash flows"

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The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context

Noury, Benjamin; Hammami, Helmi; Ousama, A.A.; Zeitun, Rami ( Elsevier , 2020 , Article)
This study investigates the aptitudes of the cash-based and accrual-based accounting data for predicting future cash flows from operations in the French context. In addition, our paper aims to investigate the effect of the ...