Earnings permanence and the incremental information content of cash flows from operations

Journal of Accounting Research

Volumn 34, Issue 1, 1996, Pages 173-181

  Cheng, C S Agnes ^a   Chao Shin, Liu ^a   Schaefer, Thomas F ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0030097624     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491338     Document Type: Article

References (9)

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2. ALI, A., AND P. ZAROWIN. "The Role of Earnings Levels in Annual Earnings-Returns Studies." Journal of Accounting Research (Autumn 1992): 286-96.
3. BROWN, L.; R. HAGERMAN; P. GRIFFIN; AND M. ZMIJEWSKI. "An Evaluation of Alternative Proxies for the Market's Assessment of Unexpected Earnings." Journal of Accounting and Economics (July 1987): 159-93.
4. DECHOW, P. "Accounting Earnings and Cash Flows as Measures of Firm Performance: The Role of Accounting Accruals." Journal of Accounting and Economics (July 1994): 3-42.
5. FREEMAN, R., AND S. TSE. "A Non-Linear Model of Security Price Responses to Unexpected Earnings." Journal of Accounting Research (Autumn 1992): 185-209.
6. LIVNAT, J., AND P. ZAROWIN. "The Incremental Information Content of Cash-Flow Components." Journal of Accounting and Economics (May 1990): 25-46.
7. OHLSON, J., AND P. SHROFF. "Changes versus Levels in Earnings as Explanatory Variables for Returns: Some Theoretical Considerations." Journal of Accounting Research (Autumn 1992): 210-26.
8. OU, J., AND S. PENMAN. "Accounting Measurement, Price-Earnings Ratio, and the Information Content of Security Prices." Journal of Accounting Research (Supplement 1989): 111-52.
9. RAYBURN, J. "The Association of Operating Cash Flows and Accruals with Security Returns." Journal of Accounting Research (Supplement 1986): 112-38.