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盈余、应计项目与未来现金流量

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摘要 本文比较了盈余总额和当期现金流量对未来现金流量的预测能力,为了检验应计项目在预测过程中的作用,将应计项目划分为六类,并利用上市公司的经验数据进行了显著性检验,结论表明:当期现金流量和应计项目组成部分比盈余总额的预测效果更好,表明现金流量和应计项目具有较大的信息价值含量。
作者 向扬 赵萱
出处 《财会通讯(下)》 2009年第2期144-146,共3页 Communication of Finance and Accounting
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