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The Role of Accruals in Predicting Future Cash Flows and Stock Returns
16 references·0 citing·27 second hop
The Role of Accruals in Predicting Future Cash Flows and Stock Returns (2008)The Role of Accruals in Predicting Future…Detecting Earnings Management (2012)Detecting Earnings ManagementThe Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2001)The Quality of Accruals and E…Accruals and the Prediction of Future Cash Flows (2001)Accruals and the Prediction o…Statistical Inference for Stochastic Dominance and for the Measurement of Poverty and Inequality (2000)Statistical Inference for Sto…Earnings-based and accrual-based market anomalies: one effect or two? (2000)Earnings-based and accrual-ba…The relation between earnings and cash flows (1998)The relation between earnings…Asymptotic Inference about Predictive Ability (1996)Asymptotic Inference about Pr…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Detecting Earnings Management. (1995)Detecting Earnings Management.Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…Valuation: Measuring and managing the value of companies (1992)Valuation: Measuring and mana…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The Theory and Measurement of Business Income (1961)The Theory and Measurement of…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The pricing of discretionary accruals (1996)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Capital markets research in accounting (2001)Performance Matched Discretionary Accrual Measures (2001)Accrual reliability, earnings persistence and stock prices (2005)Transformative capacity: Continual structuring by intertemporal technology transfer (1994)Is performance driven by industry‐or firm‐specific factors? A new look at the evidence (2002)Does Corporate Social Responsibility Influence Firm Performance of Indian Companies? (2010)
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References

  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1992Valuation: Measuring and managing the value of companies2,261 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 1996Asymptotic Inference about Predictive Ability1,415 cited
  • 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
  • 1961The Theory and Measurement of Business Income970 cited
  • 2001Accruals and the Prediction of Future Cash Flows925 cited
  • 2000Statistical Inference for Stochastic Dominance and for the Measurement of Poverty and Inequality870 cited

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Earnings-based and accrual-based market anomalies: one effect or two?
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