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On the Analysis of Firms' Cash Flows

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  • James A. Ohlson
  • Jagadison K. Aier

Abstract

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Suggested Citation

  • James A. Ohlson & Jagadison K. Aier, 2009. "On the Analysis of Firms' Cash Flows," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1091-1114, December.
    • Handle: RePEc:wly:coacre:v:26:y:2009:i:4:p:1091-1114
    DOI: 10.1506/car.26.4.4
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    References listed on IDEAS

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    1. Petroni, Kathy Ruby, 1992. "Optimistic reporting in the property- casualty insurance industry," Journal of Accounting and Economics, Elsevier, vol. 15(4), pages 485-508, December.
    2. Gu, Zhaoyang & Chen, Ting, 2004. "Analysts' treatment of nonrecurring items in street earnings," Journal of Accounting and Economics, Elsevier, vol. 38(1), pages 129-170, December.
    3. David Burgstahler & James Jiambalvo & Terry Shevlin, 2002. "Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 40(3), pages 585-612, June.
    4. Dan S. Dhaliwal & Cristi A. Gleason & Lillian F. Mills, 2004. "Last†Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 431-459, June.
    5. 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.
    6. Beaver, W & Eger, C & Ryan, S & Wolfson, M, 1989. "Financial-Reporting, Supplemental Disclosures, And Bank Share Prices," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 27(2), pages 157-178.
    7. DeFond, Mark L. & Hung, Mingyi, 2003. "An empirical analysis of analysts' cash flow forecasts," Journal of Accounting and Economics, Elsevier, vol. 35(1), pages 73-100, April.
    8. Elliott, JA & Hanna, JD, 1996. "Repeated accounting write-offs and the information content of earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 34, pages 135-155.
    9. Charles E. Wasley & Joanna Shuang Wu, 2006. "Why Do Managers Voluntarily Issue Cash Flow Forecasts?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 44(2), pages 389-429, May.
    10. Catherine M. Schrand & M. H. Franco Wong, 2003. "Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109," Contemporary Accounting Research, John Wiley & Sons, vol. 20(3), pages 579-611, September.
    11. Collins, Daniel W. & Hribar, Paul, 2000. "Earnings-based and accrual-based market anomalies: one effect or two?," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 101-123, February.
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    Cited by:

    1. Diana Andone & Gheorghe Fatacean & Paul Minteuan & Nicolae Petric, 2017. "Financial Equilibrium In The Energy Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 555-562, July.

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