Assessment of the Comparative Ability of Accounting Bases in Predicting Future Cash Flows: Evidence from Nigeria

@inproceedings{Frank2018AssessmentOT,
  title={Assessment of the Comparative Ability of Accounting Bases in Predicting Future Cash Flows: Evidence from Nigeria},
  author={Ebiaghan Orits Frank},
  year={2018}
}
Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting information to predict future operating cash flows with particular focus on quoted Nigerian non-financial companies. Secondary data were utilized for the study and were extracted from published annual statements and accounts of eighty (80) quoted firms in Nigeria between 2005–2015. Methodology/methods: Data collected were statistically analysed with the aid of the Ordinary Least… CONTINUE READING

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