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The Role of Earnings, Cash Flows and Accruals in Predicting Future Cash Flows: A Sectoral Experience in South Africa

This study examined the relative information content of earnings and cash flow from operations data in predicting future (one-year-ahead) cash flow from operations across prevalent economic sectors in South Africa. Firstly, the ability of aggregate earnings is compared to that of cash flows from ope...

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Bibliographic Details
Main Author: Eltringham, Steven
Other Authors: Alhassan, Latif
Format: Thesis
Language:English
Published: Graduate School of Business (GSB) 2020
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