International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Since Year 2012 | Open Access | Fully Refereed | Peer Reviewed

ISSN: 2319-7064




Downloads: 143

Research Paper | Management | India | Volume 5 Issue 11, November 2016


O Accruals, Cash and Decomposed Leverage Have Any Information about Future Profitability? Some Evidence from India

Dr. Neetu Singh Yadav


Abstract: Forecasting future profitability has been a much researched area in corporate finance. Several studies have established that the balance sheet and income variables have differing predictive ability. Prominent among them are the accruals and present cash flows. This paper studies the ability of decomposed leverage and cash holdings by firms in predicting the future net earnings. Leverage has been classified as operating liability leverage arising out of day-to-day operations and financial leverage which arise due to the need of financing. The study finds that both operating and financial leverage has significant negative effect and the opening cash holding has a significant and positive effect on future profitability


Keywords: Accruals, cash, profitability


Edition: Volume 5 Issue 11, November 2016,


Pages: 567 - 575

O Accruals, Cash and Decomposed Leverage Have Any Information about Future Profitability? Some Evidence from India


How to Cite this Article?

Dr. Neetu Singh Yadav, "O Accruals, Cash and Decomposed Leverage Have Any Information about Future Profitability? Some Evidence from India", International Journal of Science and Research (IJSR), https://www.ijsr.net/get_abstract.php?paper_id=25101608, Volume 5 Issue 11, November 2016, 567 - 575, #ijsrnet

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