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Additional Evidence on the Incremental Information Content of Cash Flows and Accruals: The Impact of Errors in Measuring Market Expectations.

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References

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Cited by

2006Accruals, Cash Flows and the Post‐Earnings‐Announcement Drift54 cited
2003The Incremental Information Content of Earnings and Cash Flows from Operations Affected by Their Extremity47 cited
2008Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn42 cited
2004

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The Impact of Earnings Management on the Value-Relevance of Financial Statement Information

34 cited

2005The Impact of Mandated Cash Flow Disclosure on Bid‐Ask Spreads30 cited

2010The Comparative Predictive Abilities Of Accrual Earnings And Cash Flows In Periods Of Economic Turbulence: The Case Of The IT Bubble28 cited

2014The Impact of Audit Quality on the Share Prices of Quoted Companies in Nigeria27 cited

2014Value Relevance of Accounting Information: An Empirical Study of Selected Indian Firms27 cited

2006Accruals, Income Smoothing and Bond Ratings24 cited

2004The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals23 cited

2021The roles of XBRL and processed XBRL in 10‐K readability21 cited

2013The impact of earnings extremity on information content of cash flow21 cited

2012The value relevance of consolidated financial statements in an emerging market17 cited

2006An empirical investigation of ‘closeness to cash’ as a determinant of earnings response coefficients15 cited