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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

Analyst cash flow forecasts and pricing of accruals

Shi, Linna; Zhang, Huai; Guo, Jun - In: Advances in accounting : a research annual 30 (2014) 1, pp. 95-105

Persistent link: https://www.econbiz.de/10010378724

The effect of reporting internal control weakness on predicting future performance using discretionary accruals

Suh, SangHyun; Fernando, Guy D. - In: International journal of accounting, auditing and … 9 (2013) 4, pp. 307-325

Persistent link: https://www.econbiz.de/10010253023

Managers : their effects on accruals and firm policies

DeJong, Douglas V.; Ling, Zhejia - In: Journal of business finance & accounting : JBFA 40 (2013) 1/2, pp. 82-114

Persistent link: https://www.econbiz.de/10009729508

Accounting for uncertainty : an application of Bayesian methods to accruals models

Breuer, Matthias; Schütt, Harm H. - In: Review of accounting studies 28 (2023) 2, pp. 726-768

Persistent link: https://www.econbiz.de/10014335928

Chief executive officer characteristics and discretionary accruals in an emerging economy

Marwan Altarawneh; Rohami Shafie; Rokiah Ishak; Ghaleb, … - In: Cogent business & management 9 (2022) 1, pp. 1-20

management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period … association between CEO tenure, network, and gender and discretionary accruals. These results suggest that CEOs with more extended … reporting quality (FRQ). However, there is no significant relationship between CEO expertise, CEO age and discretionary accruals …

Persistent link: https://www.econbiz.de/10014420340

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

The effect of mandatory adoption of IFRS on the magnitude of accruals

Sanchez, Francisco; Giner Inchausti, Begoña; Gill de … - In: Academia : revista Latinoamericana de administración 35 (2022) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10012990432

Short selling pressure, reporting transparency, and the use of real and accruals earnings management to meet benchmarks

Rennekamp, Kristina; Rupar, Kathy; Seybert, Nicholas - In: The journal of behavioral finance : a publication of … 21 (2020) 2, pp. 186-204

Persistent link: https://www.econbiz.de/10012287189

Accounting conservatism and performance of Nigerian consumer goods firms' : an examination of the role of accruals

Ugwunta, David Okelue; Ugwuanyi, Uche Boniface - In: International journal of financial research 10 (2019) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10012319285