Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

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

2 references·16 citing·51 second hop

FromToDepth

this work references cited by second hop

References

1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
1982Financial analysts' forecasts of earnings577 cited

Cited by

1986The Association of Operating Cash Flow and Accruals with Security Returns385 cited
2003Differential Market Reactions to Revenue and Expense Surprises330 cited
1995Relative versus incremental information content323 cited
2016A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research317 cited
1996Accounting Classification and the Predictive Content of Earnings.311 cited
1999Accruals, Cash Flows, and Equity Values300 cited
1990The incremental information content of cash-flow components293 cited
1998The relation between nonrecurring accounting transactions and CEO cash compensation.280 cited
1987THE INCREMENTAL INFORMATION CONTENT OF ACCRUAL VERSUS CASH FLOWS275 cited
2008Accruals, cash flows, and aggregate stock returns☆240 cited
2003The Relative and Incremental Explanatory Power of Earnings and Alternative (to Earnings) Performance Measures for Returns*227 cited
1999Security Returns and the Value Relevance of Accounting Data212 cited
1996

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis

206 cited

1986Evidence on the Incremental Information Content of Additional Firm Disclosures Made Concurrently with Earnings186 cited

2009A Review of the Value Relevance Literature181 cited

2002Accounting and capital markets: a survey of the European evidence170 cited