TAILIEUCHUNG - Prediction of cash flows from operating among non-financial listed companies in Viet Nam

Research Objectives: Review and summarize systematically theories on features of cash accounting based information and accrual accounting based information; examine the predictive abilities of future operating cash flow by using earnings. | INTRODUCTION 1. Imperativeness of the study Cash flows always take an important role in companies like blood in human body. Therefore predicting cash flows will help investors managers in evaluating the performance of companies and make economic decisions. Research on prediction of cash flows in order to identify elements have abilities to predict future cash flows is essential in both theory and in reality. In terms of theory aspect preditions of cash flows are mentioned in National Accounting Standards and some researches Do Thi Hong Nhung 2014 Nguyen Huu Anh 2010 Al -Attar 2003 Barth cộng sự 2001 Chotkunakitti 2005 Ebaid 2011 Farshadfar Partners 2008 Mooi 2007 . However National Accounting Standards only provides predictive abilities in accounting standards and lack of specific evidences and the researches still not unify the ability of predictive variables. Vietnamese accounting standard Ministry of Finance 2003 said that operating cash flows information once used jointly with other information will help users to predict future operating cash flows. US Statement of financial accounting concepts FASB 1978 stated users interested in future cash flows and its abilities to generate favorable cash flows usually pay attention in information about enterprise s earnings rather than information directly about cash flows and the information about earnings and its components therefore is generally more predictive of future cash flows than current cash flows Barth 2001 . Therefore there are increasing demands of cash flows forecast research to provide empirical evidences for national accounting standard s assertion and literature on cash flows predictions researches. 1 ỉn terms of reality aspect for many investors bankers finance managers . predicting cash flows take an extreme important part before making their economic decision. 80 creditors in US stated that in loan proposal future cash flow plan is crucial document Do Thi Hong Nhung 2014 Fulmer .

• Thạc sĩ - Tiến sĩ - Cao học
• Prediction of cash flows
• Operating among non financial
• Companies in Việt Nam
• Examine the predictive abilities
• Cash accounting based information
• The prediction of future operating cash flows
• Accrual based and cash based accounting information
• Empirical evidence from Vietnam
• Forecasting cash flows
• Address econometric issues
• Ho Chi Minh Stock Exchange
• Fixed Effects Model