CHARITOU, Melita; LOIS, Petros; VLITTIS, Adamos - In: Journal of Applied Economic Sciences 5 (2010) 3(13)/Fall 2010, pp. 173-183
In this study we examine empirically the value relevance of earnings and cash flows in three major capital markets, two Anglo–Saxon, the UK and the USA and one code law country, France. Our dataset consists of more than 41,000 USA, UK and French firm–year observations over a nine...