Narrow search
Showing 1 - 10 of 26,034
Cover Image
Does IFRS convergence really increase accounting qualities? : emerging market evidence
Fuad, Fuad; Juliarto, Agung; Harto, Puji - In: Journal of economics, finance & administrative science 24 (2019) 48, pp. 205-220
value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and … indicate that there is no conclusive evidence that all accounting quality dimensions including accruals quality, earnings … earnings persistence. Design/methodology/approach It analyzes the hypothesis of accounting quality changes in post …
Persistent link: https://www.econbiz.de/10012128839
Cover Image
Pension accounting reform and future cash flow predictability
Dugan, Michael T.; Turner, Elizabeth H.; Wheatley, Clark M. - In: Journal of financial economic policy 9 (2017) 1, pp. 86-108
Persistent link: https://www.econbiz.de/10011799759
Cover Image
The impact of accounting accruals before, during, and after an economic crisis : evidence from South Africa
Hall, John; Du Toit, Elda; Pradhan, Rudra Prakash - In: African finance journal 24 (2022) 1, pp. 50-64
Persistent link: https://www.econbiz.de/10014637208
Cover Image
The predictive power of investment and accruals
Lewellen, Jonathan; Resutek, Robert J. - In: Review of accounting studies 21 (2016) 4, pp. 1046-1080
Persistent link: https://www.econbiz.de/10011613033
Cover Image
The Functional Relationships Among Earnings, Cash Flows and Stock Returns in Korea
Suk Yoon, Soon; Miller, Gary - In: Review of Accounting and Finance 2 (2003) 1, pp. 40-58
results indicate that non‐current accruals have strong relationships with the stock returns even though they lack cash flow …
Persistent link: https://www.econbiz.de/10014989685
Cover Image
On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
Hui, Kai Wai; Nelson, Karen K.; Yeung, P. Eric - In: Journal of accounting & economics 61 (2016) 1, pp. 185-202
Persistent link: https://www.econbiz.de/10011453910
Cover Image
Accruals, cash flows, and operating profitability in the cross section of stock returns
Ball, Ray; Gerakos, Joseph; Linnainmaa, Juhani; … - In: Journal of financial economics 121 (2016) 1, pp. 28-45
Persistent link: https://www.econbiz.de/10011590560
Cover Image
The value relevance of earnings, cash flows and book values in Egypt
Mostafa, Wael - In: Management research review 39 (2016) 12, pp. 1752-1778
Persistent link: https://www.econbiz.de/10011593321
Cover Image
Predictive view of the value relevance of earnings in India
Bashir, Hajam Abid; Bansal, Manish; Kumar, Dilip - In: Journal of financial reporting & accounting : JFRA 21 (2023) 5, pp. 937-957
Persistent link: https://www.econbiz.de/10014504656
Cover Image
The integration of the accounting system for implementing World Class Manufacturing (WCM) principles
Averina, O. I.; Kolesnik, N. F.; Makarova, L. M. - In: European research studies 19 (2016) 3A, pp. 53-69
Persistent link: https://www.econbiz.de/10012009378