文章基本信息

标题：Daya prediksi laba dan aliran kas (Studi empiris pada perusahaan manufaktur di Bursa Efek Indonesia periode 2005-2009)
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作者：Joni Joni
期刊名称：Jurnal Reviu Akuntansi dan Keuangan
出版年度：2011
卷号：1
期号：1
语种：English
出版社：Jurnal Reviu Akuntansi dan Keuangan
摘要：This study provides information on predictive ability of annual earnings and cash flow from operation numbers. We obtained a sample of 42 BEI (Bursa Efek Indonesia) listed companies and 168 observation, year-end firms from 2005 to 2009. We find that both cashflows and earn- ings numbers have substantially predictive ability for future cashflows. Furthermore, this study documents that cashflows numbers have more predictive ability for future cashflows than earn- ings and the result are robust. Keywords: Earnings, Earnings and Cashflows Prediction, Cashflow.