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The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings: a re-examination and extension

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  • Shadi Farshadfar
  • Reza Monem

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  • Shadi Farshadfar & Reza Monem, 2013. "The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings: a re-examination and extension," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 1061-1082, December.
  • Handle: RePEc:bla:acctfi:v:53:y:2013:i:4:p:1061-1082
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    File URL: http://hdl.handle.net/10.1111/j.1467-629X.2012.00486.x
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    References listed on IDEAS

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    1. repec:bla:joares:v:15:y:1977:i:2:p:253-271 is not listed on IDEAS
    2. Howard Chan & Robert Faff & Alan Ramsay, 2005. "Firm Size and the Information Content of Annual Earnings Announcements: Australian Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(1-2), pages 211-253.
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    4. Amir, Eli & Lev, Baruch, 1996. "Value-relevance of nonfinancial information: The wireless communications industry," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 3-30, October.
    5. Michael Bradbury, 2011. "Direct or Indirect Cash Flow Statements?," Australian Accounting Review, CPA Australia, vol. 21(2), pages 124-130, June.
    6. White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, vol. 48(4), pages 817-838, May.
    7. Paul Hribar & Daniel W. Collins, 2002. "Errors in Estimating Accruals: Implications for Empirical Research," Journal of Accounting Research, Wiley Blackwell, vol. 40(1), pages 105-134, March.
    8. 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.
    9. repec:bla:joares:v:37:y:1999:i:2:p:319-352 is not listed on IDEAS
    10. Vuong, Quang H, 1989. "Likelihood Ratio Tests for Model Selection and Non-nested Hypotheses," Econometrica, Econometric Society, vol. 57(2), pages 307-333, March.
    11. Richardson, Scott A. & Sloan, Richard G. & Soliman, Mark T. & Tuna, Irem, 2005. "Accrual reliability, earnings persistence and stock prices," Journal of Accounting and Economics, Elsevier, vol. 39(3), pages 437-485, September.
    12. Dechow, Patricia M., 1994. "Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 3-42, July.
    13. Dechow, Patricia M. & Kothari, S. P. & L. Watts, Ross, 1998. "The relation between earnings and cash flows," Journal of Accounting and Economics, Elsevier, vol. 25(2), pages 133-168, May.
    14. Andreas Charitou, 1997. "The role of cash flows and accruals in explaining security returns: evidence for the UK," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 629-652.
    15. Gopal V. Krishnan & James A. Largay III, 2000. "The Predictive Ability of Direct Method Cash Flow Information," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 27(1&2), pages 215-245.
    16. 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.
    17. Harishankar Balkrishna & Jeffrey J. Coulton & Stephen L. Taylor, 2007. "Accounting losses and earnings conservatism: evidence from Australian Generally Accepted Accounting Principles," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(3), pages 381-400.
    18. repec:wly:coacre:v:27:y:2010:i:2:p:344-344 is not listed on IDEAS
    19. repec:wly:coacre:v:27:y:2010:i:2:p:413-460 is not listed on IDEAS
    20. Nelson, Karen K. & Barth, Mary E. & Cram, Donald, 2001. "Accruals and the Prediction of Future Cash Flows," Research Papers 1594r, Stanford University, Graduate School of Business.
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