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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
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Accrual anomaly and corporate financing activities
Papanastasopoulos, Georgios - In: Finance research letters 20 (2017), pp. 125-129
Persistent link: https://www.econbiz.de/10011806829
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The differential pricing of cash flows and total accruals
Mostafa, Wael - In: Managerial finance 49 (2023) 8, pp. 1314-1326
Persistent link: https://www.econbiz.de/10014311556
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The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings : a re-examination and extension
Farshadfar, Shadi; Monem, Reza - In: Accounting and finance : journal of the Accounting … 53 (2013) 4, pp. 1061-1082
Persistent link: https://www.econbiz.de/10010240263
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The value relevance of cash flows, current accruals, and non-current accruals in the UK
Akbar, Saeed; Ali Shah, Syed Zulfiqar; Stark, Andrew W. - In: International review of financial analysis 20 (2011) 5, pp. 311-319
Persistent link: https://www.econbiz.de/10009492101
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The effect of earning persistence and components of earning on the predictability of earning : evidence from an emerging market
Abousamak, Ahmed - In: International journal of economics and business research 16 (2018) 3, pp. 405-420
Persistent link: https://www.econbiz.de/10011990724
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The profitability of trading NOA and accruals : One effect or two?
Gray, Philip K.; Liao, Iris Siyu; Strydom, Maria - In: International review of financial analysis 58 (2018), pp. 211-224
Persistent link: https://www.econbiz.de/10012006447
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The role of working capital accruals on earnings quality and stock return
Darjezi, Javad Izadi Zadeh; Khansalar, Ehsan; Holt, Andrew - In: International journal of economics and finance 7 (2015) 9, pp. 1-14
Persistent link: https://www.econbiz.de/10011346734
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Does idiosyncratic risk affect earnings quality? : evidence from Indonesia
Widianingsih, Yuni Pristiwati Noer; Doddy Setiawan - In: Scientific papers of the University of Pardubice 30 (2023) 2, pp. 1-13
profit companies, as well as industry groups. The same results were obtained for each earnings component, namely, innate and … tool to assess earnings quality based on accrual rates. This allows regulators and standard-setters to provide more …This study examines whether idiosyncratic risk significantly affects earnings quality in non-financial companies listed …
Persistent link: https://www.econbiz.de/10014440932
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The earnings management motivation : accrual accounting vs. cash accounting
Goel, Sandeep - In: Australasian accounting business and finance journal : AABF 10 (2016) 3, pp. 48-66
Persistent link: https://www.econbiz.de/10011599067