The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings : a re-examination and extension
Year of publication: |
2013
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Authors: | Farshadfar, Shadi ; Monem, Reza |
Published in: |
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 53.2013, 4, p. 1061-1082
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Subject: | Cash flows | Earnings | Accruals | Forecasting future cash flows | Australia | Cash Flow | Cash flow | Australien | Prognoseverfahren | Forecasting model | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Gewinn | Profit | Gewinnprognose | Earnings announcement | Bilanzpolitik | Accounting policy |
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