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Discussion of “The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability”

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  • Ilia D. Dichev

    (University of Michigan Business School)

Abstract

Fairfield et al. (2003a, this issue) suggests that the accrual effect in Sloan (1996) is at least partly due to the fact that accruals signify an increase in (less-productive) net operating assets. Thus, the paper is a useful and thought-provoking reminder that accruals have both earnings and balance sheet effects. However, the impact of the empirical results is diminished by the lack of a convincing story that ties and grounds these results to other knowledge in the area.

Suggested Citation

  • Ilia D. Dichev, 2003. "Discussion of “The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability”," Review of Accounting Studies, Springer, vol. 8(2), pages 245-250, June.
    • Handle: RePEc:spr:reaccs:v:8:y:2003:i:2:d:10.1023_a:1024465429014
    DOI: 10.1023/A:1024465429014
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