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Accruals, Cash Flow and Equity Values

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References

1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
1994Accounting earnings and cash flows as measures of firm performance2,584 cited
1995The information content of losses2,315 cited
1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
1998Taxes, Financing Decisions, and Firm Value1,037 cited
2001Accruals and the Prediction of Future Cash Flows925 cited
1999An empirical assessment of the residual income valuation model918 cited
1987Earnings Innovations, Earnings Persistence, and Stock Returns909 cited
1998Relative valuation roles of equity book value and net income as a function of financial health897 cited
1999What is the Intrinsic Value of the Dow?716 cited
1995Price and return models691 cited
1986The Information Contained in the Components of Earnings511 cited
1996Uncertainty Resolution and the Theory of Depreciation Measurement459 cited
1986The Association of Operating Cash Flow and Accruals with Security Returns385 cited

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1986The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date324 cited

Cited by

2009The pricing of earnings and cash flows and an affirmation of accrual accounting95 cited
2000The Feltham-Ohlson (1995) Model: Empirical Implications91 cited
2005Signalling and the Long‐run Performance of Spanish Initial Public Offerings (IPOs)86 cited
2016What do accruals tell us about future cash flows?71 cited
2005Accounting/Actuarial Bias Enables Equity Investment By Defined Benefit Pension Plans70 cited
2007Voluntary disclosure of accruals in earnings press releases and the pricing of accruals67 cited
2012Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management64 cited
2011The value relevance of cash flows, current accruals, and non-current accruals in the UK56 cited
2021The Association between Auditor Provided Tax Planning and Tax Compliance Services and Tax Avoidance and Tax Risk55 cited
2006Accruals, Cash Flows and the Post‐Earnings‐Announcement Drift54 cited
2003Analyst Earnings Forecast Revisions and the Pricing of Accruals54 cited
2009Cost of Capital and Earnings Transparency51 cited
2010Do Investors Understand Really Dirty Surplus?47 cited
2006An International Analysis of Historical and Forecast Earnings in Accounting‐Based Valuation Models46 cited
2011The Valuation Differences Between Stock Option and Restricted Stock Grants for US Firms43 cited
2002A test of the Ohlson (1995) model43 cited