Hirshleifer, David; Hou, Kewei; Teoh, Siew Hong; Zhang, … - 2004 - [Elektronische Ressource]
cumulative free cash flow (cash value-added), subsequent earnings growth is weak. If
investors with limited attention focus on … decisions. An
investor who values a firm based on its earnings performance rather than performing a
complete analysis of … the implications of accounting rule changes or earnings
management. However, even if accounting rules and firms …