Applying forecasting methods to accrual-based and cash-based ratio analysis

Research Questions: Which of the forecasting methods (SMA, ARIMA, ES) is the most informative? Can forecasting methods be used to verify each other's results? How do the manipulations in historical data affect the forecasting of accrual and cash ratios? Motivation: addressing the challenge of...

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Bibliographic Details
Main Authors: Alexey Litvinenko, Anna Litvinenko, Samuli Saarinen
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2025-06-01
Series:Contabilitate şi Informatică de Gestiune
Subjects:
Online Access:http://online-cig.ase.ro/jcig/art/25_2_6.pdf
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