and accruals to explain dividends. Findings – It is found that both cash flows and accruals (earnings) possess significant … artificially boost reported earnings. Short-term accruals are an obvious focus for such activities. Originality/value – The paper …Purpose – Accruals data reflect managers’ judgements and estimates. The purpose of this paper is to examine whether …

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 …

earnings. …

to debate. This study investigates whether various partitions of earnings involving combinations of a cash flow measure … of performance and measures of current accruals and non-current accruals improve the ability to explain market values in … the UK relative to using earnings alone. Using a valuation model-based methodology, and employing a UK sample of non …

and accruals to explain dividends. Findings – It is found that both cash flows and accruals (earnings) possess significant … artificially boost reported earnings. Short‐term accruals are an obvious focus for such activities. Originality/value – The paper …Purpose – Accruals data reflect managers’ judgements and estimates. The purpose of this paper is to examine whether …