How to cite this paper
Khoshkhoo, O., Fahim, S & Mokhtari, M. (2013). The impact of net value added on predicting the earnings and operating cash flow: An empirical study based on Tehran Stock Exchange.Management Science Letters , 3(12), 2923-2932.
Refrences
Ahmadi, A. (2006). Evaluation of the information content of value added statement compared to the profit and loss statement. University of Shahid Beheshti.
Aruwa, A. S. (2008). The worth of disclosures in the value-added statement and pattern of value added distribution. Journal of Finance and Accounting Research, 1, 58-67.
Bao, B.H., & Bao, D.H. (1996). The time series behavior and predictive ambiguity results of value added data. Journal of business finance and accounting, 23, 449-460.
ForghanDoost, K., & BaniMahd, B. (2002). Value of value-added statement, Iranian Accountant Journal, 148, 14-17.
Ghorbani, S. (2004). A study on the changes in profit against the changes in value added in manufacturing companies. University of Tehran.
Hoong, P.Y., Siang, L.S., & Sin, L.K. (1994). Do value-added statements add value to financial statements? Singapore SEC Journal, 16.
Khaki, G. (1997). Value Added: a way to measure productivity. Iran: Industrial Development and Renovation Organization Publishers.
Shahriari, A.A. (2002). Information content of value added in comparison to the profit and operating cash flow. University of Tehran.
Malgwi, C.A. & Purdy, D.E. (2009). A study of the financial reporting dichotomy of managers’ perceived usefulness of the value-added statement. Business and Society Review, 114, 253-272.
Mashayekhi, B. (2004). Evaluation of incremental information content of EVA and Cash Value vs accounting earnings and operating cash flow. University of Tehran.
Neves Junior, J.D, Carmo, S.A & Pereira, D.S. (2009). Operating cash flow and added value: a study of the correlation between liquidity and distribution of added value in the Brazilian textile sector. Available at WWW.SSRN.COM.
Noravesh, I. & Mashayekhi, B. (2004). The usefulness of value added in predicting the accounting earnings in manufacturing companies listed in Tehran Stock Exchange. Iranian Accounting and Auditing Review, 36, 95-108.
Riahi-Belkaoui, A.R. (1993). The information content of value added, earnings, and cash flow: US evidence. International Journal of Accounting, 28, 140-146.
Riahi-Belkaoui, A.R. (1996). Earnings-return versus net value added return: the case for nonlinear specification. Advance in Quantitative Analysis of Finance and Accounting, 4, 175-185.
Riahi-Belkaoui, A.R. (1999). Value added reporting and research: state of the art. USA: quorum books Publishers.
Riahi-Belkaoui, A.R. & Fekrat, M.A. (1994). The magic of value added: merits of derived accounting indicator number. Managerial Finance, 20, 3-15.
Riahi-Belkaoui, A.R and Picur, R.D., 1994. Explaining Market Returns: Earning Versus Value Added Data”, Managerial Finance 20, 44-55.
Riahi-Belkaoui, A.R & Picur, R.D. (1994). Net value added as an explanatory variable for returns. Managerial Finance, 20, 56-64.
Van Staden, C.J. (2004). Aspects of the motivation for voluntary disclosures: evidence from the Publication of value-added statements in an emerging economy. Massey Discussion Paper, No. 206.
Aruwa, A. S. (2008). The worth of disclosures in the value-added statement and pattern of value added distribution. Journal of Finance and Accounting Research, 1, 58-67.
Bao, B.H., & Bao, D.H. (1996). The time series behavior and predictive ambiguity results of value added data. Journal of business finance and accounting, 23, 449-460.
ForghanDoost, K., & BaniMahd, B. (2002). Value of value-added statement, Iranian Accountant Journal, 148, 14-17.
Ghorbani, S. (2004). A study on the changes in profit against the changes in value added in manufacturing companies. University of Tehran.
Hoong, P.Y., Siang, L.S., & Sin, L.K. (1994). Do value-added statements add value to financial statements? Singapore SEC Journal, 16.
Khaki, G. (1997). Value Added: a way to measure productivity. Iran: Industrial Development and Renovation Organization Publishers.
Shahriari, A.A. (2002). Information content of value added in comparison to the profit and operating cash flow. University of Tehran.
Malgwi, C.A. & Purdy, D.E. (2009). A study of the financial reporting dichotomy of managers’ perceived usefulness of the value-added statement. Business and Society Review, 114, 253-272.
Mashayekhi, B. (2004). Evaluation of incremental information content of EVA and Cash Value vs accounting earnings and operating cash flow. University of Tehran.
Neves Junior, J.D, Carmo, S.A & Pereira, D.S. (2009). Operating cash flow and added value: a study of the correlation between liquidity and distribution of added value in the Brazilian textile sector. Available at WWW.SSRN.COM.
Noravesh, I. & Mashayekhi, B. (2004). The usefulness of value added in predicting the accounting earnings in manufacturing companies listed in Tehran Stock Exchange. Iranian Accounting and Auditing Review, 36, 95-108.
Riahi-Belkaoui, A.R. (1993). The information content of value added, earnings, and cash flow: US evidence. International Journal of Accounting, 28, 140-146.
Riahi-Belkaoui, A.R. (1996). Earnings-return versus net value added return: the case for nonlinear specification. Advance in Quantitative Analysis of Finance and Accounting, 4, 175-185.
Riahi-Belkaoui, A.R. (1999). Value added reporting and research: state of the art. USA: quorum books Publishers.
Riahi-Belkaoui, A.R. & Fekrat, M.A. (1994). The magic of value added: merits of derived accounting indicator number. Managerial Finance, 20, 3-15.
Riahi-Belkaoui, A.R and Picur, R.D., 1994. Explaining Market Returns: Earning Versus Value Added Data”, Managerial Finance 20, 44-55.
Riahi-Belkaoui, A.R & Picur, R.D. (1994). Net value added as an explanatory variable for returns. Managerial Finance, 20, 56-64.
Van Staden, C.J. (2004). Aspects of the motivation for voluntary disclosures: evidence from the Publication of value-added statements in an emerging economy. Massey Discussion Paper, No. 206.