Wiwik Utami

The Effect of Accrual Quality and Operating Cash Flows on Future Cash Flows in the Basic Industry and Chemical Sectors

Amanda Shofia & Wiwik Utami · Asian Journal of Advanced Research and Reports · 2021

This study aims to analyze the effect of accrual quality and operating cash flow on future cash flows. Accrual quality in this study is measured by the accruals-working capital approach, referring to Dechow and Dichev [1] and Francis et al. [2], cash flow is measured by the ratio...