Has IFRSs improves predictions of future cash flows? evidence from Malaysia

• Main Authors: Abdullah Atqa, Asna, Lee, Kok Hwa, Mohd Saleh, Norman
• Format: Article
• Published: Universiti Malaysia Sarawak * Faculty of Economics and Business 2019
• Online Access: http://psasir.upm.edu.my/id/eprint/80036/; http://www.ijbs.unimas.my/index.php/volume-11-20/volume-20-no-2-2019/616-has-ifrss-improves-predictions-of-future-cash-flows-evidence-from-malaysia

The International Financial Reporting Standard (IFRS)’s conceptual framework and the Financial Accounting Standards Board (FASB)’s conceptual framework state that future cash flows prediction is one of the key objectives of financial reporting. Given the use of cash flows as a performance measure b...