عنوان انگلیسی مقاله:

Trends in statistically based quarterly cash flowprediction models

ترجمه عنوان مقاله: روندهای موجود بر اساس مدل های پیش بینی جریان نقدی آماری سه ماهه

رشته: مالی و حسابداری

سال انتشار: 2014

تعداد صفحات مقاله انگلیسی: 7 صفحه

منبع: الزویر و ساینس دایرکت

نوع فایل: pdf

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چکیده مقاله

This paper provides a succinct review and synthesis of the literature on statistically basedquarterly cash flow prediction models. It reviews extant work on quarterly cash flow pre diction models including: (1) complex, cross sectionally estimated disaggregated accrualmodels attributed to Wilson (1986, 1987) and Bernard and Stober (1989), (2) parsimoniousARIMA models attributed to Hopwood and McKeown (1992), (3) disaggregated accrual,time series regression models attributed to Lorek and Willinger (1996), and (4) parsimo nious ARIMA models with both adjacent and seasonal characteristics attributed to Lorek andWillinger (2008, 2011). Due to the unavailability of long term cash flow forecasts attributedto analysts, increased importance has been placed upon the development of statisticallybased cash flow prediction models given their use in firm valuation. Specific recommen dations are also provided to enhance future research efforts in refining extant statisticallybased quarterly cash flow prediction models.

Keywords: Statistically based cash flow prediction, models, Time series estimation, Cross sectional estimation, ARIMAa

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