THE INCREMENTAL PREDICTIVE VALUE OF THE STATEMENT OF CASH FLOWS OVER EARNINGS: THE CASE OF BUSINESS FAILURE

Reda Ebrahim Saleh;

Abstract


The use of financial ratios in the prediction of business failure has teen ^xp^ored m
numerous sLudies since the '.960s. Most of these studies have relied upon a^m?! accounting
measures, proxies of cash tlow information, or measures of cash flow from operations. Several of
ihese models have achieved impressive deification accuracies. However, liule research has
examined The effectiveness of ratios derived from information contained in The slatcment of cash
flows fSFAS No. 95) This study exploits the usefulness of such ratios for ihe prediction of
hamruplLj


Other data

Title THE INCREMENTAL PREDICTIVE VALUE OF THE STATEMENT OF CASH FLOWS OVER EARNINGS: THE CASE OF BUSINESS FAILURE
Other Titles لايوجد
Authors Reda Ebrahim Saleh
Issue Date 1997

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