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~subject:"Cash Flow"
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Cash Flow
Accruals and deferrals
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122
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1
Explaining accruals quality over time
Christensen, Theodore E.
;
D'Adduzio, Jenna
;
Nelson, Karen K.
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014433539
Saved in:
2
Accruals, cash flows and stock returns : evidence from BIST 100
Kaya, Emine
- In:
Macroeconomics and finance in emerging market economies
16
(
2023
)
1
,
pp. 137-156
Persistent link: https://www.econbiz.de/10014235101
Saved in:
3
The differential pricing of cash flows and total accruals
Mostafa, Wael
- In:
Managerial finance
49
(
2023
)
8
,
pp. 1314-1326
Persistent link: https://www.econbiz.de/10014311556
Saved in:
4
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
5
Intangible investments, scaling, and the trend in the accrual-cash flow association
Green, Jeremiah
;
Louis, Henock
;
Sani, Jalal
- In:
Journal of accounting research
60
(
2022
)
4
,
pp. 1551-1582
Persistent link: https://www.econbiz.de/10013392405
Saved in:
6
The usefulness of accrual-based surpluses in the Canadian public sector
Farshadfar, Shadi
;
Schneider, Thomas
;
Bewley, Kathryn
- In:
Journal of accounting and public policy
41
(
2022
)
5
,
pp. 1-18
Persistent link: https://www.econbiz.de/10013429178
Saved in:
7
Changes in accrual properties and operating environment : implications for cash flow predictability
Nallareddy, Suresh
;
Sethuraman, Mani
;
Venkatachalam, Mohan
- In:
Journal of accounting & economics
69
(
2020
)
2/3
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012237585
Saved in:
8
On the pricing of the persistence of earnings components in China
Wu, Xuan
;
Tian, Gaoliang
;
Li, Yueting
;
Zhou, Qing
- In:
Pacific-Basin finance journal
53
(
2019
),
pp. 112-132
Persistent link: https://www.econbiz.de/10012133307
Saved in:
9
Defining, measuring, and modeling accruals : a guide for researchers
Larson, Chad R.
;
Sloan, Richard G.
;
Zha Giedt, Jenny
- In:
Review of accounting studies
23
(
2018
)
3
,
pp. 827-871
Persistent link: https://www.econbiz.de/10011900437
Saved in:
10
Book-tax income conformity and earnings quality : EGX-based evidence
Abdallah, Sara Ahmed
- In:
International journal of corporate finance and …
5
(
2018
)
1
,
pp. 1-21
Persistent link: https://www.econbiz.de/10011932141
Saved in:
11
Predicting accruals based on cash-flow properties
Frankel, Richard M.
;
Sun, Yan
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 165-186
Persistent link: https://www.econbiz.de/10011933694
Saved in:
12
Implications of firms having both highly negative accruals and cash flows for test of accruals anomaly
Kim, Jung Hoon
;
Kim, Young Jun
- In:
Accounting horizons : a quarterly publication of the …
31
(
2017
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10011687200
Saved in:
13
Accruals and cash flow volatility of the earnings' persistence
Sutisna, Hansen
;
Ekawati, Erni
- In:
International journal of economic perspectives : IJEP
11
(
2017
)
1
,
pp. 1558-1570
Persistent link: https://www.econbiz.de/10011764729
Saved in:
14
Limited attention, statement of cash flow disclosure, and the valuation of accruals
Miao, Bin
;
Teoh, Siew Hong
;
Zhu, Zinan
- In:
Review of accounting studies
21
(
2016
)
2
,
pp. 473-515
Persistent link: https://www.econbiz.de/10011488246
Saved in:
15
The changing landscape of accrual accounting
Bushman, Robert M.
;
Lerman, Alina
;
Zhang, X. Frank
- In:
Journal of accounting research
54
(
2016
)
1
,
pp. 41-77
Persistent link: https://www.econbiz.de/10011450974
Saved in:
16
On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
Hui, Kai Wai
;
Nelson, Karen K.
;
Yeung, P. Eric
- In:
Journal of accounting & economics
61
(
2016
)
1
,
pp. 185-202
Persistent link: https://www.econbiz.de/10011453910
Saved in:
17
The earnings management motivation : accrual accounting vs. cash accounting
Goel, Sandeep
- In:
Australasian accounting business and finance journal : AABF
10
(
2016
)
3
,
pp. 48-66
Persistent link: https://www.econbiz.de/10011599067
Saved in:
18
CEO's operating ability and the association between accruals and future cash flows
Choi, Wooseok
;
Han, Sam
;
Jung, Sung Hwan
;
Kang, Tony
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
5/6
,
pp. 619-634
Persistent link: https://www.econbiz.de/10011442315
Saved in:
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