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Interfirm differences in earnings variability: an analysis of fundamentals, cash flows and accruals

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  • Peter A. Silhan
  • Steven Cahan

Abstract

type="main" xml:id="acfi12038-abs-0001"> Prior research shows that the time-series variability of corporate earnings affects forecasting accuracy and corporate risk, yet little is known about the determinants of earnings variability. This study analyses interfirm differences in earnings variability. Large-sample evidence shows how the ratio of accrual variability to cash-flow variability varies across a cross-section of firms and how these components and the correlation between contemporaneous cash flows and accruals are related to key economic fundamentals.

Suggested Citation

  • Peter A. Silhan & Steven Cahan, 2014. "Interfirm differences in earnings variability: an analysis of fundamentals, cash flows and accruals," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(4), pages 1357-1379, December.
    • Handle: RePEc:bla:acctfi:v:54:y:2014:i:4:p:1357-1379
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    File URL: http://hdl.handle.net/10.1111/acfi.2014.54.issue-4
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    Cited by:

    1. Richard Kent & James Routledge & Karen McPherson, 2017. "Use of benchmarks in predicting earnings management?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(1), pages 239-260, March.
    2. Diana Andone & Gheorghe Fatacean & Paul Minteuan & Nicolae Petric, 2017. "Financial Equilibrium In The Energy Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 555-562, July.
    3. Gaban Lucian, 2016. "Cash Flows In Romanian Small And Medium Enterprises," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 46-52, August.

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