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The supplemental role of operating cash flows in explaining share returns : effect of various measures of earnings quality
Cheng, C. S. Agnes; Johnston, Joseph; Liu, Cathy Zishang - In: International journal of accounting and information … 21 (2013) 1, pp. 53-71
Persistent link: https://www.econbiz.de/10009725805
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The supplemental role of operating cash flows in explaining share returns: Effect of various measures of earnings quality
Cheng, C.S. Agnes; Johnston, Joseph; Liu, Cathy Zishang - In: International Journal of Accounting and Information … 21 (2013) January, pp. 53-71
Purpose – In response to recent concerns on earnings quality and a firm's fundamental performance, the purpose of this paper is to re-examine salient questions under accrual accounting: how earnings quality affects the role of earnings and operating cash flows in a firm's valuation....
Persistent link: https://www.econbiz.de/10010610613
Cover Image
The supplemental role of operating cash flows in explaining share returns
Agnes Cheng, C.S.; Johnston, Joseph; Zishang Liu, Cathy - In: International Journal of Accounting & Information Management 21 (2013) 1, pp. 53-71
Purpose – In response to recent concerns on earnings quality and a firm's fundamental performance, the purpose of this paper is to re‐examine salient questions under accrual accounting: how earnings quality affects the role of earnings and operating cash flows in a firm's valuation....
Persistent link: https://www.econbiz.de/10014759192