Arus Kas dan Laba, Variabel untuk Memprediksi Arus Kas Masa Depan

Abstract

The objective of this study is to investigate weather earnings or operating cash flows have more predictive ability to predict future operating cash flows. Although prior study indicates a strengthening relationship between earnings and future operating cash flows, while relationship between current and future operating cash flows is neither increasing or decreasing. Our result indicates that cash flows have ability to predict future operating cash flows in relation earnings. Keyword: earnings, current operating cash flows, future operating cash flows