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The Comparative Predictive Abilities Of Accrual Earnings And Cash Flows In Periods Of Economic Turbulence: The Case Of The IT Bubble
16 references·3 citing·40 second hop
The Comparative Predictive Abilities Of Accrual Earnings And Cash Flows In Periods Of Economic Turbulence: The Case Of The IT Bubble (2010)The Comparative Predictive Abilities Of A…The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing (2005)The Ability of Earnings to Pr…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …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…Accruals, Cash Flows, and Equity Values (1999)Accruals, Cash Flows, and Equ…The relation between earnings and cash flows (1998)The relation between earnings…A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation* (1998)A Comparison of Dividend, Cas…The Ability of Earnings to Predict Future Earnings and Cash Flow (1994)The Ability of Earnings to Pr…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Accounting Earnings and Cash Flows as Measures of Firm Performance: The Role of Accounting Accruals (1992)Accounting Earnings and Cash …Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date (1986)The Relative Information Cont…The Information Contained in the Components of Earnings (1986)The Information Contained in …The Association of Operating Cash Flow and Accruals with Security Returns (1986)The Association of Operating …An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context (2020)The prediction of future cash…The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow (2017)The Review of Literature on t…Institutional entrepreneurship and change (2016)Institutional entrepreneurshi…Corporate performance and managerial remuneration (1985)Positive Accounting Theory (1985)An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)Research design issues in earnings management studies (2000)Capital markets research in accounting (2001)Financial Reporting: An Accounting Revolution. (1982)Dividend Policy under Asymmetric Information (1985)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Association between accounting performance measures and stock prices (1992)Ratio Analysis and Equity Valuation: From Research to Practice (2001)The Predictive Value of Expenses Excluded from Pro Forma Earnings (2003)Earnings Management During Import Relief Investigations (1991)Performance Matched Discretionary Accrual Measures (2001)Accrual reliability, earnings persistence and stock prices (2005)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)Detecting Earnings Management. (1995)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Accounting Quality and Firm-Level Capital Investment (2006)Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Entropy-balanced accruals (2020)The Cross-Section of Expected Stock Returns (1992)Earnings management and investor protection: an international comparison (2003)The economic implications of corporate financial reporting (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Detecting Earnings Management (2012)Corporate social responsibility and access to finance (2013)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)Dividend Policy, Growth, and the Valuation of Shares (1961)Conservative accounting and equity valuation (2000)The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications (2000)The cost of capital, corporation finance and the theory of investment (2008)Corporate Social and Financial Performance Re-Examined: Industry Effects in a Linear Mixed Model Analysis (2011)Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing (2003)Customer Satisfaction, Cash Flow, and Shareholder Value (2005)
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References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
  • 2001Accruals and the Prediction of Future Cash Flows925 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1986The Information Contained in the Components of Earnings511 cited
  • 1998A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation*438 cited
  • 1986The Association of Operating Cash Flow and Accruals with Security Returns385 cited
  • 1986The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date324 cited
  • 1994The Ability of Earnings to Predict Future Earnings and Cash Flow317 cited
  • 2005The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing301 cited

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  • 1999Accruals, Cash Flows, and Equity Values300 cited
  • 1992Accounting Earnings and Cash Flows as Measures of Firm Performance: The Role of Accounting Accruals280 cited
  • Cited by

    • 2016Institutional entrepreneurship and change25 cited
    • 2020The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context20 cited
    • 2017The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow17 cited