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THE ACCOUNTING TRANSPOSITION OF THE CALCULATED REVENUES AND EXPENDITURES ACCORDING TO IAS 7: THE CASH FLOW SITUATIONS
Georgescu, Floarea - Facultatea de Finante şi Banci, Universitatea Spiru Haret - 2009
-flux concept useful. He says that non – flux signifies "all the movements that have no accounting impact on the Treasury or, as …
Persistent link: https://www.econbiz.de/10008479443
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The impact of the IAS/IFRS adoption on the predictive quality of discretionary accruals : a comparison between the French and the British context
Olfa, Ben Jemâa; Hamadi, Mattoussi - In: International journal of economics and finance 7 (2015) 6, pp. 208-231
Persistent link: https://www.econbiz.de/10011292352
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The value relevance of cash flows, current accruals, and non-current accruals in the UK
Akbar, Saeed; Ali Shah, Syed Zulfiqar; Stark, Andrew W. - In: International review of financial analysis 20 (2011) 5, pp. 311-319
Persistent link: https://www.econbiz.de/10009492101
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Comparing US-GAAP and Iran-GAAP operating cash flows to predict future cash flows
Janjani, Reza - In: Journal of financial reporting & accounting : JFRA 13 (2015) 1, pp. 39-65
Persistent link: https://www.econbiz.de/10011401492
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The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings : a re-examination and extension
Farshadfar, Shadi; Monem, Reza - In: Accounting and finance : journal of the Accounting … 53 (2013) 4, pp. 1061-1082
Persistent link: https://www.econbiz.de/10010240263
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On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
Hui, Kai Wai; Nelson, Karen K.; Yeung, P. Eric - In: Journal of accounting & economics 61 (2016) 1, pp. 185-202
Persistent link: https://www.econbiz.de/10011453910
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What do accruals tell us about future cash flows?
Barth, Mary E.; Clinch, Greg; Israeli, Doron - In: Review of accounting studies 21 (2016) 3, pp. 768-807
Persistent link: https://www.econbiz.de/10011538487
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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
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On the pricing of the persistence of earnings components in China
Wu, Xuan; Tian, Gaoliang; Li, Yueting; Zhou, Qing - In: Pacific-Basin finance journal 53 (2019), pp. 112-132
Persistent link: https://www.econbiz.de/10012133307
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Defining, measuring, and modeling accruals : a guide for researchers
Larson, Chad R.; Sloan, Richard G.; Zha Giedt, Jenny - In: Review of accounting studies 23 (2018) 3, pp. 827-871
Persistent link: https://www.econbiz.de/10011900437