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The Correlation Structure of Earnings, Cash Flows, and Accruals

Author

Listed:
  • Dechow, P.M.
  • Kothari, S.P.
  • Watts, L.R.

Abstract

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Suggested Citation

  • Dechow, P.M. & Kothari, S.P. & Watts, L.R., 1995. "The Correlation Structure of Earnings, Cash Flows, and Accruals," Papers 95-05, Rochester, Business - Financial Research and Policy Studies.
  • Handle: RePEc:fth:robufr:95-05
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    Citations

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    Cited by:

    1. Subramanyam, K. R., 1996. "The pricing of discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 249-281, October.
    2. Guenther, David A. & Maydew, Edward L. & Nutter, Sarah E., 1997. "Financial reporting, tax costs, and book-tax conformity," Journal of Accounting and Economics, Elsevier, vol. 23(3), pages 225-248, November.
    3. Hunt, Alister & Moyer, Susan E. & Shevlin, Terry, 1996. "Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms," Journal of Accounting and Economics, Elsevier, vol. 21(3), pages 339-374, June.

    More about this item

    Keywords

    ENTERPRISES; SALES; ACCOUNTING; ECONOMIC MODELS;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • L42 - Industrial Organization - - Antitrust Issues and Policies - - - Vertical Restraints; Resale Price Maintenance; Quantity Discounts
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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