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The Association of Operating Cash Flow and Accruals with Security Returns
5 references·16 citing·46 second hop
The Association of Operating Cash Flow and Accruals with Security Returns (1986)The Association of Operating Cash Flow an…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Financial statement analysis (2007)Financial statement analysisThe 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 Information Contained in the Components of Earnings (1986)The Information Contained in …Time Series Analysis: Forecasting and Control (1977)Time Series Analysis: Forecas…The Changing Landscape of Accrual Accounting (2015)The Changing Landscape of Acc…Incentives to Inflate Reported Cash from Operations Using Classification and Timing (2011)Incentives to Inflate Reporte…Which Performance Measures Do Investors Around the World Value the Most—and Why? (2010)Which Performance Measures Do…The effects of voluntary disclosure and dividend propensity on prices leading earnings (2009)The effects of voluntary disc…Product‐market strategy and the marketing capabilities of the firm: impact on market effectiveness and cash flow performance (2009)Product‐market strategy and t…A Review of the Value Relevance Literature (2009)A Review of the Value Relevan…Fundamentals of Accounting Losses (2006)Fundamentals of Accounting Lo…The Relative and Incremental Explanatory Power of Earnings and Alternative (to Earnings) Performance Measures for Returns* (2003)The Relative and Incremental …The Difference between Earnings and Operating Cash Flow as an Indicator of Financial Reporting Fraud* (1999)The Difference between Earnin…Accruals, Cash Flows, and Equity Values (1999)Accruals, Cash Flows, and Equ…Accruals, Cash Flow and Equity Values (1999)Accruals, Cash Flow and Equit…The valuation of the foreign income of US multinational firms: a growth opportunities perspective (1997)The valuation of the foreign …Earnings Permanence and the Incremental Information Content of Cash Flows from Operations (1996)Earnings Permanence and the I…Disaggregated Accounting Data as Explanatory Variables for Returns (1992)Disaggregated Accounting Data…The incremental information content of cash-flow components (1990)The incremental information c…THE INCREMENTAL INFORMATION CONTENT OF ACCRUAL VERSUS CASH FLOWS (1987)THE INCREMENTAL INFORMATION C…Financial Reporting: An Accounting Revolution. (1982)Dividend Policy under Asymmetric Information (1985)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Association between accounting performance measures and stock prices (1992)Ratio Analysis and Equity Valuation: From Research to Practice (2001)The Predictive Value of Expenses Excluded from Pro Forma Earnings (2003)Dividend Policy, Growth, and the Valuation of Shares (1961)Risk, Return, and Equilibrium: Empirical Tests (1973)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings? 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this work references cited by second hop

References

  • 1977Time Series Analysis: Forecasting and Control19,200 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2007Financial statement analysis1,022 cited
  • 1986The Information Contained in the Components of Earnings511 cited
  • 1986The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date324 cited

Cited by

  • 2009Product‐market strategy and the marketing capabilities of the firm: impact on market effectiveness and cash flow performance354 cited
  • 1999Accruals, Cash Flows, and Equity Values300 cited
  • 1990The incremental information content of cash-flow components293 cited
  • 1987THE INCREMENTAL INFORMATION CONTENT OF ACCRUAL VERSUS CASH FLOWS275 cited
  • 2003The Relative and Incremental Explanatory Power of Earnings and Alternative (to Earnings) Performance Measures for Returns*227 cited
  • 2010Which Performance Measures Do Investors Around the World Value the Most—and Why?220 cited
  • 2006Fundamentals of Accounting Losses193 cited
  • 1992Disaggregated Accounting Data as Explanatory Variables for Returns184 cited
  • 2009A Review of the Value Relevance Literature181 cited

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1996
Earnings Permanence and the Incremental Information Content of Cash Flows from Operations
162 cited
  • 2011Incentives to Inflate Reported Cash from Operations Using Classification and Timing156 cited
  • 2009The effects of voluntary disclosure and dividend propensity on prices leading earnings146 cited
  • 1997The valuation of the foreign income of US multinational firms: a growth opportunities perspective142 cited
  • 2015The Changing Landscape of Accrual Accounting138 cited
  • 1999The Difference between Earnings and Operating Cash Flow as an Indicator of Financial Reporting Fraud*137 cited
  • 1999Accruals, Cash Flow and Equity Values133 cited