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Future profitability, operating cash flows, and market valuations associated with offshoring arrangements of technology jobs

Dunn, Kimberly; Kohlbeck, Mark; Magilke, Matthew - In: The journal of information systems : JIS ; a semiannual … 23 (2009) 2, pp. 25-47

Persistent link: https://www.econbiz.de/10003900989

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

National culture and the valuation of cash holdings

Orlova, Svetlana; Rao, Ramesh P.; Kang, Tony - In: Journal of business finance & accounting : JBFA 44 (2017) 1/2, pp. 236-270

Persistent link: https://www.econbiz.de/10011705319

Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates

Downes, Jimmy - 2018

We investigate the effect of mandatory International Financial Reporting Standards (IFRS) adoption in the European Union on the association between accounting estimates and future cash flows, a key concept of accounting quality within the International Accounting Standard Board conceptual...

Persistent link: https://www.econbiz.de/10012913086

Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from accounting estimates

Downes, Jimmy F.; Kang, Tony; Kim, Sohyung; Lee, Cheol - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 39-59

Persistent link: https://www.econbiz.de/10012121878