Trejo-Pech, Carlos Omar; Weldon, Richard N.; House, Lisa A. - In: Agricultural Finance Review 68 (2008) September, pp. 301-319
This study examines empirical relationships of earnings, accruals, and cash flows for the U.S. food supply chain sector … that while earnings and accruals are systematically positively related, accruals and cash flows are systematically … (i.e., agribusiness) and compares them with results for the complete U.S. market. In addition, we evaluate earnings …