How to cite this paper
Hassani, M & Misaghi, M. (2013). A study on relationship between capital employed efficiency and operating cash flow: Evidence from Tehran Stock Exchange.Management Science Letters , 3(4), 1089-1094.
Refrences
Akbar, S., Ali Shah, S.Z., & Stark, A.W. (2011). The value relevance of cash flows, current accruals,
and non-current accruals in the UK. International Review of Financial Analysis, 20(5), 311-319.
Dechow, P.M., Kothari, S.P., & Watts, R.L. (1998). The relation between earnings and cash flows.
Journal of Accounting and Economics, 25(2), 133-168.
Dimitropoulos, P.E., Asteriou, D., & Koumanakos, E. (2010). The relevance of earnings and cash
flows in a heavily regulated industry: Evidence from the Greek banking sector. Advances in
Accounting, 26(2), 290-303.
Edmonds, C.T., Edmonds, J.E., & Maher, J.J. (2011). The impact of meeting or beating analysts & apos;
operating cash flow forecasts on a firm & apos; s cost of debt. Advances in Accounting, 27(2), 242-255.
Farshadfar, S., & Monem, R. (2013). Further evidence on the usefulness of direct method cash flow
components for forecasting future cash flows. The International Journal of Accounting, 48(1),
111-133.
Francis, R.N. (2011). Out-of-sample cash flow prediction and cash distributions to shareholders.
Advances in Accounting, 27(1), 1-9.
Francis, R.N., & Eason, P. (2012). Accruals and the naïve out-of-sample prediction of operating cash
flow. Advances in Accounting, 28(2), 226-234.
Luo, M. (2008). Unusual operating cash flows and stock returns. Journal of Accounting and Public
Policy, 27(5), 420-429.
McInnis, J., & Collins, D.W. (2011). The effect of cash flow forecasts on accrual quality and
benchmark beating. Journal of Accounting and Economics, 51(3), 219-239.
Nurnberg, H. (2006).The distorting effects of acquisitions and dispositions on net operating cash
flow. Accounting Forum, 30(3), 209-226.
and non-current accruals in the UK. International Review of Financial Analysis, 20(5), 311-319.
Dechow, P.M., Kothari, S.P., & Watts, R.L. (1998). The relation between earnings and cash flows.
Journal of Accounting and Economics, 25(2), 133-168.
Dimitropoulos, P.E., Asteriou, D., & Koumanakos, E. (2010). The relevance of earnings and cash
flows in a heavily regulated industry: Evidence from the Greek banking sector. Advances in
Accounting, 26(2), 290-303.
Edmonds, C.T., Edmonds, J.E., & Maher, J.J. (2011). The impact of meeting or beating analysts & apos;
operating cash flow forecasts on a firm & apos; s cost of debt. Advances in Accounting, 27(2), 242-255.
Farshadfar, S., & Monem, R. (2013). Further evidence on the usefulness of direct method cash flow
components for forecasting future cash flows. The International Journal of Accounting, 48(1),
111-133.
Francis, R.N. (2011). Out-of-sample cash flow prediction and cash distributions to shareholders.
Advances in Accounting, 27(1), 1-9.
Francis, R.N., & Eason, P. (2012). Accruals and the naïve out-of-sample prediction of operating cash
flow. Advances in Accounting, 28(2), 226-234.
Luo, M. (2008). Unusual operating cash flows and stock returns. Journal of Accounting and Public
Policy, 27(5), 420-429.
McInnis, J., & Collins, D.W. (2011). The effect of cash flow forecasts on accrual quality and
benchmark beating. Journal of Accounting and Economics, 51(3), 219-239.
Nurnberg, H. (2006).The distorting effects of acquisitions and dispositions on net operating cash
flow. Accounting Forum, 30(3), 209-226.