Are Cash Flows From Operations and Earnings Able to Forecast Future Cash Flows? Evidence from Thailand

This study aimed to test the predictive ability of cash flows from operations and earnings as reported in the statement of cash flows and statement of comprehensive income respectively, in forecasting future cash flows based on data selection from 627 companies on Stock Exchange of Thailand for the...

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Bibliographic Details
Main Author: Yohmad, Saranya
Format: Thesis
Language:English
English
Published: 2012
Subjects:
Online Access:https://etd.uum.edu.my/3185/1/SARANYA_YOHMAD.pdf
https://etd.uum.edu.my/3185/4/SARANYA_YOHMAD.pdf
https://etd.uum.edu.my/3185/
Abstract Abstract here
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author Yohmad, Saranya
author_facet Yohmad, Saranya
author_sort Yohmad, Saranya
description This study aimed to test the predictive ability of cash flows from operations and earnings as reported in the statement of cash flows and statement of comprehensive income respectively, in forecasting future cash flows based on data selection from 627 companies on Stock Exchange of Thailand for the period from 1994 to 2009. The ordinary least square (OLS) regression was used to test the hypotheses in the study. The regression result of this study shows that cash flows from operations have a relationship with future cash flows. It also shows that earnings have the predictive ability for future cash flows.
format Thesis
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institution Universiti Utara Malaysia
language English
English
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spelling oai:etd.uum.edu.my:31852016-04-20T08:40:00Z https://etd.uum.edu.my/3185/ Are Cash Flows From Operations and Earnings Able to Forecast Future Cash Flows? Evidence from Thailand Yohmad, Saranya HG Finance This study aimed to test the predictive ability of cash flows from operations and earnings as reported in the statement of cash flows and statement of comprehensive income respectively, in forecasting future cash flows based on data selection from 627 companies on Stock Exchange of Thailand for the period from 1994 to 2009. The ordinary least square (OLS) regression was used to test the hypotheses in the study. The regression result of this study shows that cash flows from operations have a relationship with future cash flows. It also shows that earnings have the predictive ability for future cash flows. 2012-06-21 Thesis NonPeerReviewed text en https://etd.uum.edu.my/3185/1/SARANYA_YOHMAD.pdf text en https://etd.uum.edu.my/3185/4/SARANYA_YOHMAD.pdf Yohmad, Saranya (2012) Are Cash Flows From Operations and Earnings Able to Forecast Future Cash Flows? Evidence from Thailand. Masters thesis, Universiti Utara Malaysia.
spellingShingle HG Finance
Yohmad, Saranya
Are Cash Flows From Operations and Earnings Able to Forecast Future Cash Flows? Evidence from Thailand
thesis_level Master
title Are Cash Flows From Operations and Earnings Able to Forecast Future Cash Flows? Evidence from Thailand
title_full Are Cash Flows From Operations and Earnings Able to Forecast Future Cash Flows? Evidence from Thailand
title_fullStr Are Cash Flows From Operations and Earnings Able to Forecast Future Cash Flows? Evidence from Thailand
title_full_unstemmed Are Cash Flows From Operations and Earnings Able to Forecast Future Cash Flows? Evidence from Thailand
title_short Are Cash Flows From Operations and Earnings Able to Forecast Future Cash Flows? Evidence from Thailand
title_sort are cash flows from operations and earnings able to forecast future cash flows evidence from thailand
topic HG Finance
url https://etd.uum.edu.my/3185/1/SARANYA_YOHMAD.pdf
https://etd.uum.edu.my/3185/4/SARANYA_YOHMAD.pdf
https://etd.uum.edu.my/3185/
work_keys_str_mv AT yohmadsaranya arecashflowsfromoperationsandearningsabletoforecastfuturecashflowsevidencefromthailand