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Future Cash Flow Predictability of Non-IFRS Earnings: Australian Evidence

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  • Elisabeth Sinnewe
  • Jennifer L. Harrison
  • Albert Wijeweera

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  • Elisabeth Sinnewe & Jennifer L. Harrison & Albert Wijeweera, 2017. "Future Cash Flow Predictability of Non-IFRS Earnings: Australian Evidence," Australian Accounting Review, CPA Australia, vol. 27(2), pages 118-128, June.
  • Handle: RePEc:bla:ausact:v:27:y:2017:i:2:p:118-128
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    File URL: http://hdl.handle.net/10.1111/auar.2017.27.issue-2
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    Cited by:

    1. Jiang, Haiyan & Jia, Jing, 2021. "Short selling and future cash flow predictability of capital investment: Evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(1).
    2. Melik Ertugrul & Volkan Demir, 2018. "How Does Unobserved Heterogeneity Affect Value Relevance?," Australian Accounting Review, CPA Australia, vol. 28(2), pages 288-301, June.
    3. Claudia Arena & Simona Catuogno & Nicola Moscariello, 2021. "The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(3), pages 655-684, September.
    4. Jing Jia & Zhongtian Li, 2022. "Corporate sustainability, earnings persistence and the association between earnings and future cash flows," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 299-336, March.
    5. Sascha B. Herr & Peter Lorson & Jochen Pilhofer, 2022. "Alternative Performance Measures: A Structured Literature Review of Research in Academic and Professional Journals," Schmalenbach Journal of Business Research, Springer, vol. 74(3), pages 389-451, September.

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