The Predictive Content Of Disaggregated Normal Income: An empirical study in the JSX

The main objective of this study is to examine a hypothesis that the predictive content of normal income disaggregated into operating income and nOnoperating income outperforms that of aggregated normal income in predicting future cash flow. To test the hvothesis, linear regression models are develo...

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Main Author: Perpustakaan UGM, i-lib
Format: Article NonPeerReviewed
Published: [Yogyakarta] : Universitas Gadjah Mada 2003
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Online Access:https://repository.ugm.ac.id/25746/
http://i-lib.ugm.ac.id/jurnal/download.php?dataId=8746
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Institution: Universitas Gadjah Mada
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spelling id-ugm-repo.257462014-06-18T00:30:49Z https://repository.ugm.ac.id/25746/ The Predictive Content Of Disaggregated Normal Income: An empirical study in the JSX Perpustakaan UGM, i-lib Jurnal i-lib UGM The main objective of this study is to examine a hypothesis that the predictive content of normal income disaggregated into operating income and nOnoperating income outperforms that of aggregated normal income in predicting future cash flow. To test the hvothesis, linear regression models are developed. The model parameters are estimated based on fifty five manufacturing firms listed in the Jakarta Stock Exchange (JSX) up to the end of 1997. This study,finds that empirical evidence supports the hypothesis. This evidence supports arguments that. in reporting income from continuing operations, multiple-step approach is preferred to single-step one. Keywords: aggregated normal income: cash flow: disaggregated normal income: nonoperating income [Yogyakarta] : Universitas Gadjah Mada 2003 Article NonPeerReviewed Perpustakaan UGM, i-lib (2003) The Predictive Content Of Disaggregated Normal Income: An empirical study in the JSX. Jurnal i-lib UGM. http://i-lib.ugm.ac.id/jurnal/download.php?dataId=8746
institution Universitas Gadjah Mada
building UGM Library
country Indonesia
collection Repository Civitas UGM
topic Jurnal i-lib UGM
spellingShingle Jurnal i-lib UGM
Perpustakaan UGM, i-lib
The Predictive Content Of Disaggregated Normal Income: An empirical study in the JSX
description The main objective of this study is to examine a hypothesis that the predictive content of normal income disaggregated into operating income and nOnoperating income outperforms that of aggregated normal income in predicting future cash flow. To test the hvothesis, linear regression models are developed. The model parameters are estimated based on fifty five manufacturing firms listed in the Jakarta Stock Exchange (JSX) up to the end of 1997. This study,finds that empirical evidence supports the hypothesis. This evidence supports arguments that. in reporting income from continuing operations, multiple-step approach is preferred to single-step one. Keywords: aggregated normal income: cash flow: disaggregated normal income: nonoperating income
format Article
NonPeerReviewed
author Perpustakaan UGM, i-lib
author_facet Perpustakaan UGM, i-lib
author_sort Perpustakaan UGM, i-lib
title The Predictive Content Of Disaggregated Normal Income: An empirical study in the JSX
title_short The Predictive Content Of Disaggregated Normal Income: An empirical study in the JSX
title_full The Predictive Content Of Disaggregated Normal Income: An empirical study in the JSX
title_fullStr The Predictive Content Of Disaggregated Normal Income: An empirical study in the JSX
title_full_unstemmed The Predictive Content Of Disaggregated Normal Income: An empirical study in the JSX
title_sort predictive content of disaggregated normal income: an empirical study in the jsx
publisher [Yogyakarta] : Universitas Gadjah Mada
publishDate 2003
url https://repository.ugm.ac.id/25746/
http://i-lib.ugm.ac.id/jurnal/download.php?dataId=8746
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