Predicting Future Operating Cash Flows in Jordanian Commercial Banks by Using Fair Value Accounting

The aim of this paper is to examine the ability fair value accounting data predict future operating cash flows up three years ahead in Jordanian commercial banks, as well test whether there are significant differences among banks according their size with regard flows. Multiple linear regression method used analyze financial study population, which consist (13) Banks for period (2005-2014). sample same population. assets and liabilities (3) models. first model contains net assets; second includes total liabilities; third detailed components liabilities. concludes that (through assets, through liabilities, items liabilities) have a statistically predictive predicting subsequent years. results also show no ahead. Nevertheless, greater large-sized banks. This recommends maintaining continuity applying by following any updates related IFRS.