companies. Three regression models are constructed namely earnings, cash flows, accrual components and cash flows models. In … earnings, cash flows, cash flow and accrual component of earnings can be used to predict future cash flows of Thai listed … and accrual components of earnings model have better predictive power than the earnings model. The findings of testing the …

act as if the components of retained earnings (current operating accruals, non-current operating accruals and retained …'s understanding of the conflicting market's reaction to the accrual and cash flow component of earnings. …Purpose – The purpose of this paper is to examine the informational content of retained and distributed earnings for …

income. It finds that the debt-equity ratio of a firm is also a deciding factor among the accrual components and past … earnings. …

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 …

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 …

cash flow and accruals components. Departing from prior research, we explicitly model the estimated likelihood of loss … reversal. We find firms estimated to be least likely to reverse have unusually large negative cash flows and accruals …

We hypothesize that when confronted with a loss, investors price earnings conditional on the expected probability of … on the type of loss: they value only the aggregate accruals component of persistent losses and only the aggregate cash …

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 …

Prior research has suggested that earnings explain a larger portion of the variation in stock returns when … negative earnings. When accounting earnings are sufficiently disaggregated into items, there is no longer a statistical … difference in the value relevance of positive and negative earnings. Thus, negative earnings are also useful to stock investors …

represented by change in total accruals, total current accruals and cash flow from operations, and by firm's earnings persistence …' investment decisions is affected by earnings quality change represented by changes in total and current accruals and cash flows …This paper uses a cross-sectional approach to examine whether earnings-based analysis change ΔEBA affects financial …