Mandatory IFRS adoption and the usefulness of accounting information in predicting future earnings and cash flows
Siyi Li, Theodore Sougiannis, Sophia I. Wang
| Year of publication: |
2025
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| Authors: | Li, Siyi ; Sougiannis, Theodore ; Wang, Sophia I. |
| Published in: |
The international journal of accounting. - [Erscheinungsort nicht ermittelbar] : World Scientific, ISSN 2213-3933, ZDB-ID 2002289-X. - Vol. 60.2025, 1, Art.-No. 2450016, p. 1-51
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| Subject: | cash flows | earnings | IFRS | out-of-sample prediction | Cash Flow | Cash flow | Informationswert | Information value | Gewinn | Profit | Prognose | Forecast | Finanzanalyse | Financial analysis | Prognoseverfahren | Forecasting model | Gewinnermittlung | Profit determination | Bilanzpolitik | Accounting policy | Betriebliche Finanzwirtschaft | Managerial finance | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1142/S1094406024500161 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015399616