Investig
Investigating the Relation between Conservatism in
Different Accounts (Accounts Receivable, Accounts Payable) and Future Operating
Cash flow: Evidence from Iran
Hassan Zohdi (Corresponding author) 1,
Abdolghafour Mohammadzadeh 2, Mahdi Toujgi Zabol 3,
Ahmad Taheri Nezhad 4, Alireza Dehvari 5
1. Internal Auditing Function,Tehran Cement Company
2. Faculty member of saravan Islamic Azad
University
3. Department Of Accounting, Zabol Branch, Islamic
Azad University, Zabol, Iran
4. Faculty member of Kashmar Islamic Azad
University
5. Faculty member of S aravan Islamic Azad
University
Abstract: Efforts
have been made in this paper to investigate the relation between conservatism
in different accounts and future operating cash flow. Also in this paper the
companies listed on the stock exchange as well as sufficient number of samples
during 2002 to 2011 were randomly selected. Auditing financial statements were
used for this purpose. Considering the research results it can be relatively
said that future cash flow may be anticipated better by using net profit. This
is because accounting income is comprehensive and includes accrual items while
net cash flow is only related to cash flow. The results of this research
indicate a significant relation between the changes of some of the profit
accrual items and next year operating cash flow.
[Hassan Zohdi, Abdolghafour Mohammadzadeh, Mahdi
Toujgi Zabol, Ahmad Taheri Nezhad, Alireza Dehvari. Investigating the
Relation between Conservatism in Different Accounts (Accounts Receivable,
Accounts Payable) and Future Operating Cash flow: Evidence from Iran. J
Am Sci 2013;9(3):126-129]. (ISSN: 1545-1003). http://www.jofamericanscience.org. 17
Keywords: Conservatism Accounts Receivable, Accounts
Payable, Accrual Items. Full Text 17
