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Cited by

• 2013The Value Relevance of Direct Cash Flows under International Financial Reporting Standards46 cited
• 2009Cash flow disaggregation and the prediction of future earnings46 cited
• 2012The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings: a re-examination and extension42 cited
• 2014Liquidity Analysis Using Cash Flow Ratios as Compared to Traditional Ratios in the Pharmaceutical Sector in Jordan33 cited
• 2005The Impact of Mandated Cash Flow Disclosure on Bid‐Ask Spreads30 cited
• 2020Real earnings management and the relevance of operating cash flows: A study of french listed firms22 cited
• 2009Proposed Changes in Lease Accounting and Private Business Bankers' Credit Decisions*22 cited