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The Association Of Operating Cash Flow And Accruals With Security Returns

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Cited by:

  1. Badr E. Ismail & Moon K. Kim & Florence R. Kirk, 1994. "Accounting data and the prediction of risk in the extremes," Review of Financial Economics, John Wiley & Sons, vol. 4(1), pages 55-68, September.
  2. Paul K. Chaney & Debra C. Jeter, 1992. "The effect of size on the magnitude of long†window earnings response coefficients," Contemporary Accounting Research, John Wiley & Sons, vol. 8(2), pages 540-560, March.
  3. van Lent, L.A.G.M., 1999. "Incomplete contracting theory in empirical accounting research," Other publications TiSEM 088f797d-9fa4-4081-98f4-1, Tilburg University, School of Economics and Management.
  4. Kabir, M.R., 1997. "The Usefulness of the Most Widely Reported Dutch Financial Statement Numbers to Stock Market Investors," Other publications TiSEM b31e595a-e80d-44ce-9646-4, Tilburg University, School of Economics and Management.
  5. Neal Arthur & Marco Cheng & Robert Czernkowski, 2010. "Cash flow disaggregation and the prediction of future earnings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(1), pages 1-30, March.
  6. Rajiv D. Banker & Rong Huang & Ramachandran Natarajan, 2009. "Incentive Contracting and Value Relevance of Earnings and Cash Flows," Journal of Accounting Research, Wiley Blackwell, vol. 47(3), pages 647-678, June.
  7. Tami Dinh Thi & Wolfgang Schultze, 2011. "Capitalizing research & development and ‘other information’: the incremental information content of accruals versus cash flows," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(3), pages 241-278, November.
  8. Akbar, Saeed & Shah, Syed Zulfiqar Ali & Stark, Andrew W., 2011. "The value relevance of cash flows, current accruals, and non-current accruals in the UK," International Review of Financial Analysis, Elsevier, vol. 20(5), pages 311-319.
  9. Takashi Obinata, 2002. "Concept and Relevance of Income," CIRJE F-Series CIRJE-F-171, CIRJE, Faculty of Economics, University of Tokyo.
  10. Farzan Yahya & Zahiruddin B. Ghazali, 2017. "Effectiveness of board governance and dividend policy as alignment mechanisms to firm performance and CEO compensation," Cogent Business & Management, Taylor & Francis Journals, vol. 4(1), pages 1398124-139, January.
  11. Robert M. Bushman & Alina Lerman & X. Frank Zhang, 2016. "The Changing Landscape of Accrual Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 54(1), pages 41-78, March.
  12. Callen, Jeffrey L. & Morel, Mindy, 2005. "The valuation relevance of R&D expenditures: Time series evidence," International Review of Financial Analysis, Elsevier, vol. 14(3), pages 304-325.
  13. Al-Hares, Osama M. & AbuGhazaleh, Naser M. & Haddad, Ayman E., 2012. "Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence," Global Finance Journal, Elsevier, vol. 23(3), pages 221-234.
  14. Fargher, Neil & Wee, Marvin, 2019. "The impact of Ball and Brown (1968) on generations of research," Pacific-Basin Finance Journal, Elsevier, vol. 54(C), pages 55-72.
  15. Gaver, Jennifer J. & Gaver, Kenneth M. & Austin, Jeffrey R., 1995. "Additional evidence on bonus plans and income management," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 3-28, February.
  16. Georgios Voulgaris & Konstantinos Stathopoulos & Martin Walker, 2015. "CEO Pay Contracts and IFRS Reconciliations," European Accounting Review, Taylor & Francis Journals, vol. 24(1), pages 63-93, May.
  17. Stephen H. Penman & Nir Yehuda, 2019. "A Matter of Principle: Accounting Reports Convey Both Cash-Flow News and Discount-Rate News," Management Science, INFORMS, vol. 65(12), pages 5584-5602, December.
  18. Kwok, Helen, 2002. "The effect of cash flow statement format on lenders' decisions," The International Journal of Accounting, Elsevier, vol. 37(3), pages 347-362.
  19. Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.
  20. Ali Al‐Attar & Simon Hussain, 2004. "Corporate Data and Future Cash Flows," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(7‐8), pages 861-903, September.
  21. Arjan Brouwer & Ewout Naarding, 2018. "Making Deferred Taxes Relevant," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 200-230, May.
  22. Kevin A. Diehl,, 2010. "Ratio Of Deferred Tax Liabilities To Shares As A Predictor Of Stock Prices," Accounting & Taxation, The Institute for Business and Finance Research, vol. 2(1), pages 95-105.
  23. Mohamed Sellami, 2006. "Typologie des déterminants comptables de la valeur : Apports de l'approche économique de l'information dans la mesure de la valeur," Post-Print halshs-00558252, HAL.
  24. Bernard Olivero & Nadia Sbei Trabelsi, 2008. "Analyse De L'Effet Des Impots Differes Sur Le Contenu Informationnel Du Resultat : Cas Des Firmes Utilisant Les Normes Internationales Et Les Normes Americaines," Post-Print halshs-00525821, HAL.
  25. Jawad Mohammad & Attiya Yasmin Javid, 2015. "An Analysis of Accrual Anomaly in Case of Karachi Stock Exchange," PIDE-Working Papers 2015:116, Pakistan Institute of Development Economics.
  26. Li Cui & Pamela Kent & Sujin Kim & Shan Li, 2021. "Accounting conservatism and firm performance during the COVID‐19 pandemic," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5543-5579, December.
  27. Tayeb Saadi, 2010. "Contenus Informationnels Du Resultat Net Et Des Capitaux Propres : Quelle Pertinence Apres L'Introduction Des Normes Ifrs : Le Cas De La France," Post-Print hal-00481550, HAL.
  28. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
  29. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
  30. Pelucio-Grecco, Marta Cristina & Geron, Cecília Moraes Santostaso & Grecco, Gerson Begas & Lima, João Paulo Cavalcante, 2014. "The effect of IFRS on earnings management in Brazilian non-financial public companies," Emerging Markets Review, Elsevier, vol. 21(C), pages 42-66.
  31. Colin D.B. Clubb, 1996. "Valuation and Clean Surplus Accounting: Some Implications of the Feltham and Ohlson Model for the Relative Information Content of Earnings and Cash Flows," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 329-337, March.
  32. Bodnar, Gordon M. & Weintrop, Joseph, 1997. "The valuation of the foreign income of US multinational firms: a growth opportunities perspective," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 69-97, December.
  33. C.S. Agnes Cheng & Simon S.M. Yang, 2003. "The Incremental Information Content of Earnings and Cash Flows from Operations Affected by Their Extremity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(1‐2), pages 73-116, January.
  34. Ali Naef Mohammad, 2016. "Valuation Tools for Determining the Value of Assets: A Literature Review," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(4), pages 63-72, October.
  35. Mary E. Barth & Greg Clinch & Doron Israeli, 2016. "What do accruals tell us about future cash flows?," Review of Accounting Studies, Springer, vol. 21(3), pages 768-807, September.
  36. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
  37. Norman Wong, 2005. "Determinants of the Accounting Change for Income Tax," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(5‐6), pages 1171-1196, June.
  38. Joseph, George & Lipka, Roland, 2006. "Distressed firms and the secular deterioration in usefulness of accounting information," Journal of Business Research, Elsevier, vol. 59(2), pages 295-303, February.
  39. Somnath Das & Baruch Lev, 1994. "Nonlinearity in the Returns†Earnings Relation: Tests of Alternative Specifications and Explanations," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 353-379, June.
  40. Richard Kent & Jacqueline Birt, 2021. "IAS 7 and value relevance: the direct method versus the indirect method," Review of Accounting Studies, Springer, vol. 26(4), pages 1532-1586, December.
  41. Andreas Andreas, 2017. "Analysis of Operating Cash Flow to Detect Real Activity Manipulation and Its Effect on Market Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 524-529.
  42. Stephen Lin, 2006. "Testing the Information Set Perspective of UK Financial Reporting Standard No.3: Reporting Financial Performance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7‐8), pages 1110-1141, September.
  43. Bård Misund & Petter Osmundsen & Marius Sikveland, 2014. "Vertical Integration and Valuation of International Oil Companies," CESifo Working Paper Series 5061, CESifo.
  44. Jaehong Lee & Eunsoo Kim, 2019. "Foreign Monitoring and Predictability of Future Cash Flow," Sustainability, MDPI, vol. 11(18), pages 1-22, September.
  45. Tayeb Saadi, 2007. "EVA Vs. résultat net : Quel contenu informationnel dans le contexte français ?," Post-Print halshs-00544950, HAL.
  46. Yoon, Soon Suk & Miller, Gary A., 2002. "Cash from operations and earnings management in Korea," The International Journal of Accounting, Elsevier, vol. 37(4), pages 395-412.
  47. Olfa Ben Jemaa & Mohamed Toukabri & Faouzi Jilani, 2015. "The Examination of the Ability of Earnings and Cash Flow in Predicting Future Cash Flows: Application to the Tunisian Context," Accounting and Finance Research, Sciedu Press, vol. 4(1), pages 1-1, February.
  48. Augustine O. Okolie Ph.D, FCA, 2014. "Audit Firm Size and Market Price Per Share of Quoted Companies in Nigeria," International Journal of Business and Social Research, LAR Center Press, vol. 4(5), pages 100-117, May.
  49. Thomas A. Lee & Robert W. Ingram & Thomas P. Howard, 1999. "The Difference between Earnings and Operating Cash Flow as an Indicator of Financial Reporting Fraud," Contemporary Accounting Research, John Wiley & Sons, vol. 16(4), pages 749-786, December.
  50. Jeffrey L. Callen & Dan Segal, 2004. "Do Accruals Drive Firm‐Level Stock Returns? A Variance Decomposition Analysis," Journal of Accounting Research, Wiley Blackwell, vol. 42(3), pages 527-560, June.
  51. Misund, Bård & Asche, Frank & Osmundsen, Petter, 2008. "Industry upheaval and valuation: Empirical evidence from the international oil and gas industry," The International Journal of Accounting, Elsevier, vol. 43(4), pages 398-424, December.
  52. Misund, Bård & Osmundsen, Petter, 2015. "The Value Relevance of Accounting Figures in the Oil & Gas Industry: Cash Flow or Accruals?," UiS Working Papers in Economics and Finance 2015/19, University of Stavanger.
  53. Ismail, Badr & Choi, Kwan, 1996. "Determinants of time-series properties of earnings and cash flows," Review of Financial Economics, Elsevier, vol. 5(2), pages 131-145.
  54. Mattia Iotti & Giuseppe Bonazzi, 2016. "Assessment of Biogas Plant Firms by Application of Annual Accounts and Financial Data Analysis Approach," Energies, MDPI, vol. 9(9), pages 1-19, September.
  55. Badr Ismail & Kwan Choi, 1996. "Determinants of time‐series properties of earnings and cash flows," Review of Financial Economics, John Wiley & Sons, vol. 5(2), pages 131-145.
  56. Joachim Hoegh-Krohn, Nils E. & Knivsfla, Kjell Henry, 2000. "Accounting for Intangible Assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a Solution," The International Journal of Accounting, Elsevier, vol. 35(2), pages 243-265, July.
  57. Gary C. Biddle & Gim S. Seow & Andrew F. Siegel, 1995. "Relative versus Incremental Information Content," Contemporary Accounting Research, John Wiley & Sons, vol. 12(1), pages 1-23, September.
  58. Chandra Kanodia & Haresh Sapra, 2016. "A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 623-676, May.
  59. Ramesh Chandra & Bala V. Balachandran, 1990. "A synthesis of alternative testing procedures for event studies," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 611-640, March.
  60. R. Abdul Rahman & R.J. Limmack, 2004. "Corporate Acquisitions and the Operating Performance of Malaysian Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(3‐4), pages 359-400, April.
  61. Juha Kinnunen & Jyrki Niskanen & Eero Kasanen, 2000. "To whom are IAS earnings informative? Domestic versus foreign shareholders' perspectives," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 499-517.
  62. Alaa' A Abdelkarim & Mamoun M Al-Debi'e, 2015. "The Effect of Earnings Quality on the Returns-Earnings Relationship: Evidence from Jordan," Accounting and Finance Research, Sciedu Press, vol. 4(4), pages 165-165, November.
  63. Chad R. Larson & Richard Sloan & Jenny Zha Giedt, 2018. "Defining, measuring, and modeling accruals: a guide for researchers," Review of Accounting Studies, Springer, vol. 23(3), pages 827-871, September.
  64. Thomas Plenborg, 1999. "An examination of the information content of Danish earnings and cash flows," Accounting and Business Research, Taylor & Francis Journals, vol. 30(1), pages 43-55.
  65. Habib, Ahsan, 2008. "The role of accruals and cash flows in explaining security returns: Evidence from New Zealand," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(1), pages 51-66.
  66. Nikos Vafeas & Lenos Trigeorgis & Xenia Georgiou, 1998. "The usefulness of earnings in explaining stock returns in an emerging market: the case of Cyprus," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 105-124.
  67. Augustine O. Okolie Ph.D, FCA, 2014. "Audit Firm Size and Market Price Per Share of Quoted Companies in Nigeria," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 4(5), pages 100-117, May.
  68. Kumari, Pooja & Mishra, Chandra Sekhar, 2020. "Value relevance of aggregated and disaggregated earnings in India: Significance of intangible intensity," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 39(C).
  69. Taisier A. Zoubi & Feras Salama & Mahmud Hossain & Yass A. Alkafaji, 2016. "The Value Relevance of Components of Other Comprehensive Income When Net Income Is Disaggregated," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(04), pages 1-36, December.
  70. Vivek Mande & Richard G. File & Wikil Kwak, 2000. "Income Smoothing and Discretionary R&D Expenditures of Japanese Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 17(2), pages 263-302, June.
  71. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
  72. Khaled Hussainey & Martin Walker, 2009. "The effects of voluntary disclosure and dividend propensity on prices leading earnings," Accounting and Business Research, Taylor & Francis Journals, vol. 39(1), pages 37-55.
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