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....