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Accruals, Cash Flow and Equity Values · Study

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PreprintAccruals, Cash Flow and Equity Values

Mary E. Barth1999

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Preprintgreen1999

Accruals, Cash Flow and Equity Values

Mary E. Barth · William H. Beaver · John R. M. Hand · Wayne R. Landsman

133 citations·0/0 files stored·SSRN Electronic Journal

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Financial Reporting and Valuation Research Financial Markets and Investment Strategies Auditing, Earnings Management, Governance

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References

1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?1994Accounting earnings and cash flows as measures of firm performance 1995The information content of losses 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*1997Changes in the value-relevance of earnings and book values over the past forty years 1998Taxes, Financing Decisions, and Firm Value 2001Accruals and the Prediction of Future Cash Flows 1999An empirical assessment of the residual income valuation model

Cited by

2009The pricing of earnings and cash flows and an affirmation of accrual accounting 2000The Feltham-Ohlson (1995) Model: Empirical Implications 2005Signalling and the Long‐run Performance of Spanish Initial Public Offerings (IPOs)2016What do accruals tell us about future cash flows?2005Accounting/Actuarial Bias Enables Equity Investment By Defined Benefit Pension Plans 2007

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1999Accruals, Cash Flows, and Equity Valuesarticle · 22 shared references 2009A Review of the Value Relevance Literaturearticle · 13 shared references 2016What do accruals tell us about future cash flows?article · 13 shared references 2005Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Valuesarticle · 12 shared references 2005The Pricing of Dividends in Equity Valuationarticle · 12 shared references 1999The Pricing of Dividends in Equity Valuationpreprint · 12 shared references

Details

Year1999

Typepreprint

Published1999-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations133

Files0 public / 0

ShelfFinancial Reporting and Valuation Research

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doi10.2139/ssrn.149768

openalex_workW2134010778

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Voluntary disclosure of accruals in earnings press releases and the pricing of accruals

2012Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management

2011The value relevance of cash flows, current accruals, and non-current accruals in the UK