The ability of cash flows to predict the earning




Cash Flow, Earning, Prediction, Component of Predictive Earning, London Stock Exchange Group (LSEG)


This study aims to test is ability of cash flows to predict the earning, his research is expected to give contribution in providing evidence on whether (1) operating cash flow useful to predicting earning. (2) Investing cash flow useful to predicting earning. (3) Financing cash flow useful to predicting earning. In the present research, Statistical population consists of firms listed on London Stock Exchange Group (LSEG) during 2015-2018. Earning (dependent variable) was measured by net income, operating income and independent variable, namely cash flows through operating, investing and financing operations. The results generally indicates the models' ability to interpret hypothesis and confirm the ability of cash flows to predict earnings


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Author Biography

Omar Alhawatmeh, Dr., University of Jordan, Jordan

Dr. Omar M. Alhawatmeh currently works at the Department of Accounting, University of Jordan. He has a research in Accounting, and have Publish many papers in different Journals.


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How to Cite

Alhawatmeh, O. (2020). The ability of cash flows to predict the earning. Journal of Social Sciences (COES&Amp;RJ-JSS), 9(2), 590–602.