گزينش مدلي كارآمد براي پيش‌بيني جريان‌هاي نقدي براساس مقايسه مدل‌هاي مربوط در شركت‌هاي پذيرفته شده در بورس اوراق بهادار تهران 1384-1378

An Effective Model to Predict Cash Flow Based on a Comparison of the Relevant Models: Case of Tehran Stock Exchange

This paper studies the cash flows forecast models and compares the predictive ability of models based on absolute forecast error. Also in this paper, as the indicator of volatility of business environment, the effects of volatility of sales and volatility of operating profit have been used and the effect of firm size on predictive ability of each model has been considered. In order to study above mentioned, three following hypotheses have been tested in this paper: