The Relation Between Earnings and Cash Flows
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- Type
- article
- Published
- 1998-05-27
- Cited by
- 1,539
- References
- 32
- Access
- Open access
- OpenAlex
- https://openalex.org/W2074531150
- Semantic Scholar
- https://api.semanticscholar.org/CorpusID:13155466
Keywords
Accounts receivable, Cash flow, Accrual, Operating cash flow, Earnings
References
- Implications of the Integral Approach to Quarterly Reporting for the Post-Earnings-Accouncement Drift
- Introduction to econometrics
- Moral Hazard in Teams
- The Theory of Industrial Organization
- Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings
- TIME-SERIES OF ANNUAL ACCOUNTING EARNINGS
- Cross‐Quarter Differences in Stock Price Responses to Earnings Announcements: Fourth‐Quarter and Seasonality Influences*
- Earnings Management During Import Relief Investigations
- AN INVESTIGATION OF SEASONALITY IN STOCK PRICE RESPONSES TO QUARTERLY EARNINGS ANNOUNCEMENTS
- SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME
- NOTE ON BIAS IN THE ESTIMATION OF AUTOCORRELATION
- Agency Problems, Auditing, and the Theory of the Firm: Some Evidence
- The Ability Of Earnings To Predict Future Earnings And Cash Flow
- Annual bonus schemes and the manipulation of earnings
- Uncertainty, Evolution, and Economic Theory
- Corporate Financial Statements, A Product of the Market and Political Processes
- FURTHER EVIDENCE OF THE TIME SERIES PROPERTIES OF ACCOUNTING INCOME
- Some Additional Evidence on Survival Biases
- Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals
- The Nature and Amount of Information in Cash Flows and Accruals.
Cited by
- The Value Relevance of Earnings and the Prediction of One-Year-Ahead Cash Flows
- Application of the Reporting Entity Concept and Lodgement of Special Purpose Financial Statements
- Beating Strategic Earnings Benchmarks with Non-GAAP Figures: International Evidence*
- What do accruals tell us about future cash flows?
- Earnings Management, Tunnelling Behaviour and Corporate Governance: The Case in China
- Predicting financial distress: The role of earnings quality
- Is there something rotten in Denmark? A true story about earnings management to avoid small losses.
- R&D Investments, Profitability and Regulation of the Pharmaceutical Industry
- An Empirical Analysis of the Tax Benefit from Employee Stock Options
- Value relevance and predictive ability of financial statement information : the case of Saudi Arabia
- Small Audit Firms and Earnings Manipulations
- TWO ESSAYS IN FINANCIAL ACCOUNTING 1. THE ASSOCIATION OF EARNINGS QUALITY WITH FINANCIAL ANALYSTS' EARNINGS FORECAST ATTRIBUTES 2. THE INFLUENCE OF EARNINGS QUALITY ON FINANCIAL ANALYSTS' HERDING BEHAVIOR
- Wykorzystanie relacji między elementami pieniężnymi i memoriałowymi w procesach decyzyjnych - przegląd badań empirycznych
- The Time-Series Properties of Quarterly Cash Flows
- Valor razonable versus coste histórico de los activos biológicos: valor predictivo de la información contable
- Accounting-based earnings management and real activities manipulation
- Modelling the Accruals Process and Assessing Unexpected Accruals
- FAMILY CONTROL AND EARNINGS QUALITY
- The impact of SOX on earnings quality outside the U.S.: Evidence from Belgian subsidiaries of U.S. listed companies
- The Role of Volatility in Forecasting
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