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Journal of Business Finance and Accounting
Volumn 24, Issue 7-8, 1997, Pages 1169-1175
Discussion of the incremental information content of accruals: Evidence based on the exponential smoothing of levels and trends in pre-tax earnings, funds flow and cash flow
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EID: 0346756786     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/1468-5957.00157     Document Type: Conference Paper
Times cited : (1)
References (9)
  • 1
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    • January
    • Ali, A. and P. Pope (1995), 'The Incremental Information Content of Earnings, Funds Flow and Cash Flow: The UK Evidence', Journal of Business Finance & Accounting (January), pp. 19-34.
    • (1995) Journal of Business Finance & Accounting , pp. 19-34
    • Ali, A.1    Pope, P.2
  • 2
    • 21144481849 scopus 로고
    • The role of earnings levels in annual earnings studies
    • Autumn
    • Ali, A. and P. Zarowin (1992), 'The Role of Earnings Levels in Annual Earnings Studies', Journal of Accounting Research (Autumn), pp. 286-296
    • (1992) Journal of Accounting Research , pp. 286-296
    • Ali, A.1    Zarowin, P.2
  • 3
    • 0001306008 scopus 로고
    • The nature and amount of information in cash flows and accruals
    • October
    • Bernard, V.L. and T.L. Stober (1989), 'The Nature and Amount of Information in Cash Flows and Accruals', Accounting Review (October), pp. 624-652
    • (1989) Accounting Review , pp. 624-652
    • Bernard, V.L.1    Stober, T.L.2
  • 4
    • 0030097624 scopus 로고    scopus 로고
    • Earnings permanence and the incremental information content of cash flow from operations
    • Spring
    • Cheng, C.S., C-S. Liu, and T.F. Schaeffer (1996), 'Earnings Permanence and the Incremental Information Content of Cash Flow from Operations', Journal of Accounting Research (Spring), pp. 173-181
    • (1996) Journal of Accounting Research , pp. 173-181
    • Cheng, C.S.1    C-Liu, S.2    Schaeffer, T.F.3
  • 5
    • 0346126044 scopus 로고
    • An empirical study of the information content of accounting earnings, funds flows and cash flows in the UK
    • January
    • Clubb, C. (1995), 'An Empirical Study of the Information Content of Accounting Earnings, Funds Flows and Cash Flows in the UK', Journal of Business Finance & Accounting (January), pp. 35-52.
    • (1995) Journal of Business Finance & Accounting , pp. 35-52
    • Clubb, C.1
  • 6
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    • An analysis of the intertemporal and cross-sectional determinants of earnings response coefficients
    • July
    • Collins, D.W. and S.P. Kothari (1989), 'An Analysis of the Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients', Journal of Accounting and Economics (July), pp.148-182
    • (1989) Journal of Accounting and Economics , pp. 148-182
    • Collins, D.W.1    Kothari, S.P.2
  • 7
    • 0000055398 scopus 로고
    • Earnings innovations, earnings persistence and stock returns
    • July
    • Kormendi, R. and R. Lipe (1987), 'Earnings Innovations, Earnings Persistence and Stock Returns', Journal of Business (July), pp. 323-345
    • (1987) Journal of Business , pp. 323-345
    • Kormendi, R.1    Lipe, R.2
  • 8
    • 0346756783 scopus 로고    scopus 로고
    • The incremental information content of accruals: Evidence based on the exponential smoothing of levels and trends in pre-tax earnings, funds flow and cash flow
    • this issue
    • McLeay, S., J. Kassab and M. Helan (1997), 'The Incremental Information Content of Accruals: Evidence Based on the Exponential Smoothing of Levels and Trends in Pre-tax Earnings, Funds Flow and Cash Flow', Journal of Business Finance & Accounting, this issue.
    • (1997) Journal of Business Finance & Accounting
    • McLeay, S.1    Kassab, J.2    Helan, M.3

* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.