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Iranian Professional Investors’ Opinion about Superiority of Cash Flows or Earnings
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Rohollah Bayat   , Shahla Ghasemi falavarjani * |
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Abstract: (7237 Views) |
| The purpose of this study is to identify the use of Iranian professional investors through the data related to earnings and cash flows. The data has been collected by 47 fund managers in the framework of a financial scenario position and questionnaire format. Accordingly, the importance of earnings and cash flows factors have been tested among the manager. Then, in order to test the hypotheses, the Willcaxon ranking test method was applied.
The results indicate that professional investors prefer relevant cash flow data to earning data in their own decisions. Also they use more cash flow statements than income statements in their own investment decision makings. |
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| Keywords: Cash Flow, Earning, Professional Investors, Decision Making |
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Full-Text [PDF 272 kb]
(2422 Downloads)
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Type of Study: Research |
Subject:
Special
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