The Information Content of Cash Flow Figures

Accounting and Business Research

Volumn 20, Issue 77, 1989, Pages 3-11

  Board, J L G ^a   Day, J F S ^a  

^a LONDON SCHOOL OF ECONOMICS   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0346756787     PISSN: 00014788     EISSN: 21594260     Source Type: Journal    
DOI: 10.1080/00014788.1989.9729389     Document Type: Article

References (17)

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2. Ball R. and R. Watts (1972), Time Series Properties of Accounting Income’, Journal of Finance, 27, pp. 663-682.
3. Beaver, R. L. and R. E. Dukes (1972), ‘Interperiod Tax Allocation Earnings Expectations, and the Behavior of Security Prices’, Accounting Review, 48, pp. 320-333.
4. Beaver, R. L., Lambert and Morse (1980), ‘The Information Content of Security Prices’, Journal of Accounting and Economics, 2, pp. 3-28.
5. Benston, G. and R. Watts (1978), unpublished working paper, University of Rochester.
6. Board, J. L. G. and M. Walker (1985), ‘The Information Content of SSAP16 Earnings’ in Carsberg, B. V. and Page, M. (eds), Current Cost Accounting: the Benefits and the Costs, Prentice Hall International.
7. Board, J. L. G., J. F. S. Day and M. Walker (1989), ‘The Information Content of Unexpected Accounting Income, Funds Flow and Cash Flow’, Institute of Chartered Accountants in England and Wales.
8. Brown, L., R. Hagerman, P. Griffin and M. Zmijewski (1987a) ‘Security Analyst Superiority Relative to Univariate Time Series Models in Forecasting Quarterly Earnings’, Journal of Accounting and Economics, pp. 61-87.
9. Brown, L., R. Hagerman, P. Griffin and M. Zmijewski (1987b), ‘An Evaluation of Alternative Proxies for the Market's Assessment of Unexpected Earnings’, Journal of Accounting and Economics, pp. 159-193.
10. Brown and Warner (1980), ‘Measuring Security Price Performance’, Journal of Financial Economics, 8, pp. 205-258.
11. Christie, A. (1987), ‘On Cross Sectional Analysis in Accounting Research’, Journal of Accounting and Economics, 9, pp. 231-258.
12. Christie, A., M. Kennelly, T. King and T. Shaeffer (1984), ‘Testing for Information Content in the Presence of Multi-collinearity’, Journal of Accounting and Economics, 6, pp. 205-217.
13. Easton, P. (1985), ‘Accounting Earnings and Security Valuation: Empirical Evidence on the Fundamental Links’, Journal of Accounting Research, Supplement, pp 54-77.
14. Johnston (1983), Econometric Methods, Prentice Hall International.
15. Lee, T. A. (1981), ‘Cash Flow Accounting and Corporate Financial Reporting’ in M. Bromwich and A. Hopwood (eds), Essays in British Accounting Research, Pitman, pp. 63-78.
16. Watts, R. L. and J. L. Zimmerman (1986), Positive Accounting Theory, Prentice Hall International, Chapter 3, pp. 65-66.
17. White, H. (1980), ‘A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity’, Econometrica, May, pp. 817-828.