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Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows

Badertscher, Brad A.; Collins, Daniel W.; Lys, Thomas - In: Journal of accounting & economics 53 (2012) 1/2, pp. 330-352

Persistent link: https://www.econbiz.de/10009512815

Market valuation of accrual components

Francis, Rick - In: Review of accounting & finance 7 (2008) 2, pp. 150-166

Persistent link: https://www.econbiz.de/10003737077

The changing landscape of accrual accounting

Bushman, Robert M.; Lerman, Alina; Zhang, X. Frank - In: Journal of accounting research 54 (2016) 1, pp. 41-77

Persistent link: https://www.econbiz.de/10011450974

Limited investor attention and stock market misreactions to accounting informations

Hirshleifer, David (contributor); … - 2005

Persistent link: https://www.econbiz.de/10003290921

Expected accrual models : the impact of operating cash flows and reversals of accruals

Pae, Jinhan - In: Review of quantitative finance and accounting 24 (2005) 1, pp. 5-22

Persistent link: https://www.econbiz.de/10002627097

The usefulness of direct and indirect cash flow disclosures

Clinch, Greg (contributor); Sidhu, Baljit (contributor); … - 2001 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001597802

Contextual accrual and cash flow based valuation models : impact of multinationality and corporate reputation

Riahi-Belkaoui, Ahmed - In: Advances in financial planning and forecasting 10 (2001), pp. 25-35

Persistent link: https://www.econbiz.de/10001817233

Value-based management and performance measures: cash flow versus accrual accounting

Pfaff, Dieter - In: The economics and politics of accounting : …, (pp. 81-102). 2004

Persistent link: https://www.econbiz.de/10002009689

The Pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting

Penman, Stephen H. - 2011

Under accrual accounting, earnings add to shareholders' equity. Cash flow generated by a business has no effect on the book value of shareholders' equity but reduces the book value of net assets employed in business operations. In short, accrual accounting rules prescribe that earnings add to...

Persistent link: https://www.econbiz.de/10013121178

The Effect of Conditional Accounting Conservatism on the Predictive Ability of Accruals Components with Respect to Future Cash Flows

Collins, Daniel W. - 2017

We investigate the impact of conditional conservation on the ability of accruals and its components to predict future cash flows. We first demonstrate that conditional conservatism has increased over the period from 1988 to 2013 due to an increase in timely loss recognition and asymmetric timely...

Persistent link: https://www.econbiz.de/10012953543