The investigation of the difference between accounting data error in future operational cash flow predication, before and after adjust, due to inflation in accepted companies in Tehran stock exchange

Authors

  • Daryoush Javid Department of Accounting, Malayer Branch, Islamic Azad University, Malayer, Iran
  • Afshin Ahmadi louye Department of Accounting, Science and Research Branch, Islamic Azad University, Malayer Iran

Keywords:

inflation - accounting data error - history value – current value – constant rials – current value model

Abstract

The present research examines the difference between accounting data error in future operational cash flow predication before and after adjust due to inflation the population in this research include the accepted companies in Tehran stock exchange. The sample member companies financial statements by mean of current value – constant Rials were adjusted and were accounting data error in future and before adjust due to accounting inflation. After examination of the accounting data prediction before and after adjust, statistical data were tested by means of jariko method so that their normality by examined. The obtained results of jariko-Bera test indicate that the statistical data distribution is not normal. Therefore the sample couple signal Nonparametic test is used for investigation of difference between accounting data error in future cash floe prediction before and after adjust. the research hypothesis is : The accounting data error based on historical values is move than accounting data error based on current values in future period operational cash flow. The obtained results of sample even signal in relation to research hypothesis indication that we can accept the research hypothesis.

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Published

2014-07-25

How to Cite

Javid, D. ., & Ahmadi louye, A. . (2014). The investigation of the difference between accounting data error in future operational cash flow predication, before and after adjust, due to inflation in accepted companies in Tehran stock exchange. Scientific Journal of Pure and Applied Sciences, 3(7), 688-697. Retrieved from http://sjournals.com/index.php/sjpas/article/view/870

Issue

Vol. 3 No. 7 (2014): July

Section

Management Science/Operations Research

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Copyright (c) 2014 Daryoush Javid, Afshin Ahmadi louye

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