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Time-series properties and predictive ability of quarterly cash flows
16 references·1 citing·42 second hop
Time-series properties and predictive ability of quarterly cash flows (2008)Time-series properties and predictive abi…The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing (2005)The Ability of Earnings to Pr…An empirical analysis of analysts’ cash flow forecasts (2003)An empirical analysis of anal…Financial Accounting Standards Board (2002)Financial Accounting Standard…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Accruals and the Prediction of Future Cash Flows (2001)Accruals and the Prediction o…The relation between earnings and cash flows (1998)The relation between earnings…How naive is the stock market's use of earnings information? (1996)How naive is the stock market…Random Walks in Stock Market Prices (1995)Random Walks in Stock Market …Analyst Forecasting Errors and Their Implications for Security Analysis (1995)Analyst Forecasting Errors an…Evidence that stock prices do not fully reflect the implications of current earnings for future earnings (1990)Evidence that stock prices do…Analysts' forecasts as earnings expectations (1988)Analysts' forecasts as earnin…THE INCREMENTAL INFORMATION CONTENT OF THE ACCRUAL AND FUNDS COMPONENTS OF EARNINGS AFTER CONTROLLING FOR EARNINGS (1987)THE INCREMENTAL INFORMATION C…EVIDENCE ON THE RELATIONSHIPS BETWEEN EARNINGS AND VARIOUS CASH FLOW MEASURES (1986)EVIDENCE ON THE RELATIONSHIPS…Univariate Time-Series Models of Quarterly Accounting Earnings per Share: A Proposed Model (1979)Univariate Time-Series Models…SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972)SOME TIME SERIES PROPERTIES O…Random Walks in Stock Market Prices (1965)Random Walks in Stock Market …Time series versus cross-sectionally derived predictions of future cash flows (2009)Time series versus cross-sect…An Empirical Evaluation of Accounting Income Numbers (1968)The Combination of Forecasts (1969)On the Pooling of Time Series and Cross Section Data (1978)Norm theory: Comparing reality to its alternatives. (1986)Herd Behavior and Investment (1988)Capital markets research in accounting (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Mean reversion in stock prices (1988)Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium? (1989)Efficient Capital Markets: II (1991)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Investor Psychology and Security Market Under‐ and Overreactions (1998)The Behavior of Stock-Market Prices (1965)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Fiscal and Monetary Linkage Between Stock Returns and Inflation (1983)Forecasting Profitability and Earnings (2000)Earnings Management During Import Relief Investigations (1991)Accounting earnings and cash flows as measures of firm performance (1994)Performance Matched Discretionary Accrual Measures (2001)Accrual reliability, earnings persistence and stock prices (2005)Price Movements in Speculative Markets : Trends or Random Walks (1961)The Random Character of Stock Market Prices (1968)The Categorical Imperative: Securities Analysts and the Illegitimacy Discount (1999)Middle‐Status Conformity: Theoretical Restatement and Empirical Demonstration in Two Markets (2001)Marketing and Firm Value: Metrics, Methods, Findings, and Future Directions (2009)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing (2003)Customer Satisfaction, Cash Flow, and Shareholder Value (2005)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Theory of Economic Development (2003)Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings (2004)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency (2014)The pricing of discretionary accruals (1996)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Detecting Earnings Management (2012)International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms* (1996)Personnel Psychology: Performance Evaluation and Pay for Performance (2004)Audit Reporting for Going-Concern Uncertainty: A Research Synthesis (2012)
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References

  • 1990Evidence that stock prices do not fully reflect the implications of current earnings for future earnings2,010 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 1995Random Walks in Stock Market Prices1,304 cited
  • 1988Analysts' forecasts as earnings expectations985 cited
  • 1965Random Walks in Stock Market Prices939 cited
  • 2001Accruals and the Prediction of Future Cash Flows925 cited
  • 2003An empirical analysis of analysts’ cash flow forecasts464 cited
  • 1972SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME454 cited
  • 2002Financial Accounting Standards Board382 cited
  • 1996How naive is the stock market's use of earnings information?307 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
  • 1995Analyst Forecasting Errors and Their Implications for Security Analysis257 cited
  • 1987THE INCREMENTAL INFORMATION CONTENT OF THE ACCRUAL AND FUNDS COMPONENTS OF EARNINGS AFTER CONTROLLING FOR EARNINGS

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220 cited
  • 1986EVIDENCE ON THE RELATIONSHIPS BETWEEN EARNINGS AND VARIOUS CASH FLOW MEASURES210 cited
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    • 2009Time series versus cross-sectionally derived predictions of future cash flows10 cited