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Accrual or Cash Flow Anomaly? Evidence from New Zealand

Author

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  • Hardjo Koerniadi
  • Alireza Tourani‐Rad

Abstract

Keywords: Accruals, Cash flows, Anomalies

Suggested Citation

  • Hardjo Koerniadi & Alireza Tourani‐Rad, 2007. "Accrual or Cash Flow Anomaly? Evidence from New Zealand," Accounting Research Journal, Emerald Group Publishing Limited, vol. 20(1), pages 21-36, July.
    • Handle: RePEc:eme:arjpps:v:20:y:2007:i:1:p:21-36
    DOI: 10.1108/10309610780000687
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    References listed on IDEAS

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    3. Jeff Coulton & Sarah Taylor & Stephen Taylor, 2005. "Is ‘benchmark beating’ by Australian firms evidence of earnings management?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(4), pages 553-576, December.
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    8. Guay, W. & Kothari, S.P. & Watts, R.L., 1996. "A Market-Based Evaluation of Discretionary-Accrual Models," Papers 96-01, Rochester, Business - Financial Research and Policy Studies.
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    Cited by:

    1. Brett Govendir & Peter Wells, 2014. "The influence of the accruals generating process on earnings persistence," Australian Journal of Management, Australian School of Business, vol. 39(4), pages 593-614, November.

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