Contents & References of The role of accruals in evaluating and predicting cash flows in companies admitted to the Tehran Stock Exchange.
List:
Abstract ..1
Chapter One
Introduction. 3
Statement of the problem and how to choose the research topic. 3
The importance and necessity of research. 4
A review of research literature. 5
Research objectives. 9
Research hypotheses. 10
variables and research model. 10
Research method. 15
Methods and tools of information gathering. 15
Method of information analysis. 16
Field of research. 16
Society and research statistical sample. 17
Definitions of key words. 17
The structure of the research. 18
Chapter summary. 19
Chapter Two
Introduction. 21
The concept of cash. 23
The importance of cash flow. 24
Research approaches related to the usefulness of accruals in cash flow forecasting 26
Effective factors on cash flow forecasting. 29
Definition of profit management. 30
The importance of profit management. .30
Profit management or fraud. 31
Motives of profit management. 32
The discovery of profit management. 37
Definition of accrual items. 39
Quality of accrual items. 40
Existing models to check the quality of accrual items. 41
The quality of accruals as a measure to measure the quality of profit. 43
Ratio of cash flow to profit. 44
Changes in all commitment items. 44
The direct estimation of the relationship between pledged items and cash. 45
Communication being useful in decision-making and presenting honestly. 45
Profit management and accruals management. 47
Research done abroad. 50
Research done inside the country. 53
Chapter Three
3-1- Introduction. 57
3-2 (the statistical population of the research. 57
3-3) Determining the size of the research sample. 57
3-4) specific research objectives. 59
3-5) research questions. 60
3-6) research hypotheses. 60
3-7) research method. 61
3-8) Method and tool of information collection. 61
3-9) Definition of variables and how to calculate them. 62
3-10) research models. 66
3-11) internal and external validity of research. 67
3-12) The method of analyzing models and testing hypotheses. 67
3-13) Panel data method. 68
3-14) fixed effects method. 69
3-15) Chow test or bounded F. 70
3-16) Hausman test. 71
3-17) Testing the significance of the model. 71
3-18) Coefficients significance test. 71
3-19) The test related to checking the normality of the distribution of variables. 72
3-20) Tests related to the assumptions of the linear regression model. 72
3-21) The assumption of normality of the residuals. 72
3-22) Assuming the absence of collinearity between independent variables. 73
3-23) assumption of independence of the residuals. 74
3-24) Assuming the absence of heterogeneity of variances among the residuals. 74
3-25) Assuming the absence of model specification error and linearity of the model. 75
Chapter Four
4-1) Introduction. 77
4-2) Descriptive statistics of research variables. 77
4-3) The normality test of the distribution of the dependent variable of the research. 79
4-4) Stationary test of the research variables. 82
4-5) Checking the correlation between the research variables. 83
4-6) Checking the collinearity between independent variables. 86
4-7) The results of the research hypotheses test. 86
4-8) chapter summary. 96
Chapter Five
5-1) Introduction. 98
5-2) Summary of the research. 98
5-3) Hypothesis test results. 99
4-5) Conclusion. 100
5-5) Research limitations. 100
5-6) Suggestions based on research results. 101
5-7) Suggestions for future research. 101
5-8) Summary of the chapter. 102
Sources and sources. 103
Appendix..111
Source:
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