References

• 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
• 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
• 1998The relation between earnings and cash flows1,552 cited
• 2007Financial statement analysis1,022 cited
• 2001Accruals and the Prediction of Future Cash Flows925 cited
• 1985Using Operating Cash Flow Data to Predict Financial Distress: Some Extensions279 cited
• 2009Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?156 cited
• 2000The Predictive Ability of Direct Method Cash Flow Information153 cited
• 2006Australian Accounting Standards108 cited
• 2002The Usefulness of Direct and Indirect Cash Flow Disclosures92 cited
• 1995An Evaluation of the Decision Usefulness of Cash Flow Statements by Australian Reporting Entities61 cited
• 2005The Impact of Mandated Cash Flow Disclosure on Bid‐Ask Spreads30 cited
• 1999Do cash flows reported by firms articulate with their income statements and balance sheets? Descriptive evidence from Finland20 cited

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