How to cite this paper
Koki, R & Jokar, I. (2014). An investigation on how to estimate future cash flows: Evidence from Tehran Stock Exchange.Management Science Letters , 4(3), 503-506.
Refrences
Collins, D. W., & Hribar, P. (2000). Earnings-based and accrual-based market anomalies: one effect or two?. Journal of Accounting and Economics, 29(1), 101-123.
Dechow, P., and Dichev, I. (2002). The quality of accruals and earnings: The role of accrual estimation error. Accounting Review, 77, 35-59.
Doyle, J. T., Lundholm, R. J., & Soliman, M. T. (2003). The predictive value of expenses excluded from pro forma earnings. Review of Accounting Studies,8(2-3), 145-174.
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2005). The market pricing of accruals quality. Journal of Accounting and Economics, 39(2), 295-327.
Hribar, P., & Craig Nichols, D. (2007). The use of unsigned earnings quality measures in tests of earnings management. Journal of Accounting Research,45(5), 1017-1053.
Nam, S., Brochet, F., & Ronen, J. (2012). The predictive value of accruals and consequences for market anomalies. Journal of Accounting, Auditing & Finance, 27(2), 151–176.
Ohlson, J. (1995). Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research, 11, 661-687.
Dechow, P., and Dichev, I. (2002). The quality of accruals and earnings: The role of accrual estimation error. Accounting Review, 77, 35-59.
Doyle, J. T., Lundholm, R. J., & Soliman, M. T. (2003). The predictive value of expenses excluded from pro forma earnings. Review of Accounting Studies,8(2-3), 145-174.
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2005). The market pricing of accruals quality. Journal of Accounting and Economics, 39(2), 295-327.
Hribar, P., & Craig Nichols, D. (2007). The use of unsigned earnings quality measures in tests of earnings management. Journal of Accounting Research,45(5), 1017-1053.
Nam, S., Brochet, F., & Ronen, J. (2012). The predictive value of accruals and consequences for market anomalies. Journal of Accounting, Auditing & Finance, 27(2), 151–176.
Ohlson, J. (1995). Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research, 11, 661-687.