Narrow search
Showing 1 - 10 of 2,152
Cover Image
The role of accounting accruals for the prediction of future cash flows: Evidence from Spain
Arnedo, Laura; Lizarraga, Fermín; Sánchez, Santiago - In: SERIEs - Journal of the Spanish Economic Association 3 (2012) 4, pp. 499-520
obtained with the cash flows model. We also regress the decrease in prediction errors brought about by the addition of accruals …The aim of this study is to determine whether accruals have information value beyond that provided by isolated current … cash flows for the prediction of future cash flows. Using a sample of 4,397 Spanish companies (mostly privately held), we …
Persistent link: https://www.econbiz.de/10010331089
Cover Image
Do taxes still affect earning persistence?
Pereira, Ângela; Pereira, Cláudia; Gomes, Luís; … - In: Administrative Sciences 13 (2023) 2, pp. 1-13
more affected by taxes, specifically cash flow or accruals. We estimate econometric regressions using panel data to test … increases more earning persistence than accruals. Therefore, deductible temporary difference may be an indicator of earnings …
Persistent link: https://www.econbiz.de/10014333192
Cover Image
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
Cover Image
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
Cover Image
What is behind the magic of O-Score? : an alternative interpretation of Dichev's (1998) bankruptcy risk anomaly
Kim, Sohyung - In: Review of accounting studies 18 (2013) 2, pp. 291-323
Persistent link: https://www.econbiz.de/10009767191
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Accruals, cash flows, and operating profitability in the cross section of stock returns
Ball, Ray; Gerakos, Joseph; Linnainmaa, Juhani; … - In: Journal of financial economics 121 (2016) 1, pp. 28-45
Persistent link: https://www.econbiz.de/10011590560