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An Empirical Examination of Cash Flow Measures
11 references·9 citing·36 second hop
An Empirical Examination of Cash Flow Measures (1991)An Empirical Examination of Cash Flow Mea…THE INCREMENTAL INFORMATION CONTENT OF THE ACCRUAL AND FUNDS COMPONENTS OF EARNINGS AFTER CONTROLLING FOR EARNINGS (1987)THE INCREMENTAL INFORMATION C…On cross-sectional analysis in accounting research (1987)On cross-sectional analysis i…The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date (1986)The Relative Information Cont…The Association of Operating Cash Flow and Accruals with Security Returns (1986)The Association of Operating …Incremental Information Content of Statement 33 Disclosures (1983)Incremental Information Conte…Financial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…Reporting Cash Flows and Net Realisable Values (1981)Reporting Cash Flows and Net …Essays In British Accounting Research (1981)Essays In British Accounting …Cash Flows, Ratio Analysis and the W.T. Grant Company Bankruptcy (1980)Cash Flows, Ratio Analysis an…Financial reporting and the evaluation of solvency (1978)Financial reporting and the e…Estimates of the Marginal Rate of Time Preference and Average Risk Aversion of Investors in Electric Utility Shares: 1960-66 (1971)Estimates of the Marginal Rat…The informativeness of U.S. banks’ statements of cash flows✩ (2019)The informativeness of U.S. b…The value relevance of consolidated financial statements in an emerging market (2012)The value relevance of consol…An analysis of the value of cash flow statements of New Zealand pension schemes (2007)An analysis of the value of c…The Comprehensiveness of Cash Flow Reporting in the United Kingdom: Some Characteristics and Firm-specific Determinants (1999)The Comprehensiveness of Cash…The role of cash flows and accruals in explaining security returns: evidence for the UK (1997)The role of cash flows and ac…The association of aggregate and disaggregated earnings with annual stock returns (1997)The association of aggregate …DOAR: uma morte anunciada (1997)DOAR: uma morte anunciadaThe Prediction of Earnings Using Financial Statement Information: Empirical Evidence With Logit Models and Artificial Neural Networks (1996)The Prediction of Earnings Us…Accrual and cash flow accounting models: A comparison of the value relevance and timeliness of their components (1996)Accrual and cash flow account…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Equilibrium in a Capital Asset Market (1966)Rate of Return Regulation and Efficiency in Production: An Empirical Test of the Averch-Johnson Thesis (1974)THE VALUATION OF RISK ASSETS AND THE SELECTION OF RISKY INVESTMENTS IN STOCK PORTFOLIOS AND CAPITAL BUDGETS**This paper is another in a series of interrelated theoretical and statistical studies of corporate financial and investment policies being made under grants from the Rockefeller Foundation, and more recently the Ford Foundation, to the Harvard Business School. The generous support for this work is most gratefully acknowledged. The author is also much indebted to his colleagues Professors Bishop, Christenson, Kahr, Raiffa, and (especially) Schlaifer, for extensive discussion and commentary on an earlier draft of this paper; but responsibility for any errors or imperfections remains strictly his own.[Professor Sharpe's paper, “Capital Asset Prices: A Theory of Market Equilibrium Under Conditions of Risk” (Journal of Finance, September 1964) appeared after this paper was in final form and on its way to the printers. My first section, which parallels the first half of his paper (with corresponding conclusions), sets the algebraic framework for sections II, III and VI, (which have no counterpart in his paper) and for section IV on the equilibrium prices of risk assets, concerning which our results differ significantly for reasons which will be explored elsewhere. 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this work references cited by second hop

References

  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 1987On cross-sectional analysis in accounting research541 cited
  • 1986The Association of Operating Cash Flow and Accruals with Security Returns385 cited
  • 1986The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date324 cited
  • 1987THE INCREMENTAL INFORMATION CONTENT OF THE ACCRUAL AND FUNDS COMPONENTS OF EARNINGS AFTER CONTROLLING FOR EARNINGS220 cited
  • 1981Essays In British Accounting Research131 cited
  • 1980Cash Flows, Ratio Analysis and the W.T. Grant Company Bankruptcy126 cited
  • 1971Estimates of the Marginal Rate of Time Preference and Average Risk Aversion of Investors in Electric Utility Shares: 1960-66105 cited
  • 1983Incremental Information Content of Statement 33 Disclosures88 cited
  • 1978Financial reporting and the evaluation of solvency39 cited
  • 1981Reporting Cash Flows and Net Realisable Values34 cited

Cited by

  • 1996Accrual and cash flow accounting models: A comparison of the value relevance and timeliness of their components29 cited
  • 1997The role of cash flows and accruals in explaining security returns: evidence for the UK27 cited
  • 1999The Comprehensiveness of Cash Flow Reporting in the United Kingdom: Some Characteristics and Firm-specific Determinants

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22 cited
  • 1997DOAR: uma morte anunciada19 cited
  • 2012The value relevance of consolidated financial statements in an emerging market17 cited
  • 1996The Prediction of Earnings Using Financial Statement Information: Empirical Evidence With Logit Models and Artificial Neural Networks16 cited
  • 1997The association of aggregate and disaggregated earnings with annual stock returns16 cited
  • 2007An analysis of the value of cash flow statements of New Zealand pension schemes12 cited
  • 2019The informativeness of U.S. banks’ statements of cash flows✩11 cited