component of earnings is more persistent than the accrual component and that this higher persistence can be attributed primarily … of earnings in U.K. listed firms from 1981 to 2013. In so doing, we break down the cash component of earnings into … persistent than accruals, whereas cash attributed to debtholders has approximately the same persistence level as accruals. The …

simple cash flow valuation heuristics. However, using these recommendations and heuristics to identify mispricing fails to … identifying mispricing using analysts' cash flow forecasts in a discounted valuation model. Overall, we provide the first …

makers rely more profit than any other criteria, has been proved, however, it should be noted that as the main source of … managers, therefore, the quantity of interest should be given to quality. The main purpose of research, quality of accruals and … free cash flows, and that when companies have excess cash how is the quality of accruals? In this study, to assess the …

The current study examines the association of cash subcomponents of earnings with future profitability and stock … the period 1989-2013, indicate that, the higher persistence of the cash component of earnings is entirely attributable to … mispricing. Cash distributions to equity holders appear to have a positive relation with future returns. Furthermore, we show …

earnings in explaining changes in the Egyptian stock market activity.Design/methodology/approach – The paper uses multiple … stock return. There is a significant positive relationship between changes in earnings before extraordinary items and … positive relationship between changes in earnings before extraordinary items and trading value. There is a significant positive …

This study investigated the relationship between CEO cash compensation, earnings per share (EPS), and cash flow per …/S&P and NYSE indexes companies, is there a relationship between CEO cash compensation, earnings per share (EPS), and cash flow … found to have a relationship between CEO cash compensation, earnings per share (EPS), and cash flow per share (CFPS). The …