Traditional versus operating cash flow in failure prediction : a Malaysian context

• Main Authors: Loh, Hsiao Yng, Shion, Suet Ling, Yeo, June Puay Hoon
• Other Authors: Nanyang Business School
• Format: Final Year Project
• Language: English
• Published: 2014
• Subjects: DRNTU::Business::Accounting
• Online Access: http://hdl.handle.net/10356/59326
• Institution: Nanyang Technological University

This study assessed and compared the prediction abilities of operating and traditional cash flows when used in bankruptcy prediction models. In addition, it tested on the bankruptcy prediction ability of a set of accrual-based financial ratios, and on whether the operating cash flow ratio would add...