KEMAMPUAN LABA DAN ARUS KAS OPERASI DALAM MEMPREDIKSI ARUS KAS MASA DEPAN
Abstrak: The aimed of this
research is whether profit and operating cash flows have more predictive ability
to predict future operating cash flows between
firms reporting positive
profit and firms
reporting negative profit. Although prior study indicates a
strengthening relationship between earnings and future operating cash flows for
both firms reporting profits and losses, while
relationship between current and future operating cash flows is neither
increasing nor decreasing, our result indicates that both earnings and cash
flows have ability to predict future operating cash flow for firms reporting
positive profit. On the other hand, for firms reporting negative profit,
earnings are not significant to predict future operating cash flows while
current operating cash flows still have ability to predict future operating
cash flows.
Keywords: profit, current operating cash flows, future
operating cash flows, firms reporting positive profit, firms reporting negative
profit
Penulis: Jen Surya
Kode Jurnal: jpakuntansidd110160
