Accounting conservatism and the temporal trends in current earnings' ability to predict future cash flows versus future earnings : evidence on the trade-off between relevance and reliability
Year of publication: |
2010
|
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Authors: | Bandyopadhyay, Sati P. ; Chen, Changling ; Huang, Alan G. ; Jha, Ranjini |
Published in: |
Contemporary accounting research : a journal of the Canadian Academic Accounting Association. - Toronto : CAAA, ISSN 0823-9150, ZDB-ID 18215-1. - Vol. 27.2010, 2, p. 413-460
|
Subject: | Cash Flow | Cash flow | Gewinn | Profit | Prognose | Forecast | Prognoseverfahren | Forecasting model |
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