References

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• 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
• 1998The relation between earnings and cash flows1,552 cited
• 2013Financial statement analysis and security valuation1,293 cited
• 2001Accruals and the Prediction of Future Cash Flows925 cited
• 1984Earnings Releases, Anomalies, and the Behavior of Security Returns.613 cited
• 2003An empirical analysis of analysts’ cash flow forecasts464 cited
• 1987Firm size and the information content of prices with respect to earnings453 cited
• 1986The Information Content of Annual Earnings Releases: A Trading Volume Approach346 cited
• 1977The Time Series of Annual Accounting Earnings336 cited
• 1994The Ability of Earnings to Predict Future Earnings and Cash Flow317 cited
• 2005The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing301 cited
• 1979Univariate Time-Series Models of Quarterly Accounting Earnings per Share: A Proposed Model261 cited
• 1989The Nature and Amount of Information in Cash Flows and Accruals.248 cited
• 1986Earnings versus Cash Flow as a Predictor of Future Cash Flow Measures