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Volumn 13, Issue 1, 1996, Pages 329-337

Valuation and clean surplus accounting: Some implications of the Feltham and Ohlson model for the relative information content of earnings and cash flows

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EID: 3042993327     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1911-3846.1996.tb00503.x     Document Type: Article
Times cited : (13)

References (15)
  • 1
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    • The Incremental Information Content of Earnings, Working Capital from Operations and Cash Flows
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    • Ali, A. The Incremental Information Content of Earnings, Working Capital from Operations and Cash Flows. Journal of Accounting Research (Spring 1994), 61-73.
    • (1994) Journal of Accounting Research , pp. 61-73
    • Ali, A.1
  • 2
    • 0001306008 scopus 로고
    • The Nature and Amount of Information in Cash Flows and Accruals
    • October
    • Bernard, V.L., and T.L. Stober. The Nature and Amount of Information in Cash Flows and Accruals. The Accounting Review (October 1989), 624-652.
    • (1989) The Accounting Review , pp. 624-652
    • Bernard, V.L.1    Stober, T.L.2
  • 3
    • 0002976802 scopus 로고
    • The Incremental Information Content of Accruals versus Cash Flows
    • October
    • Bowen, R.M., D. Burgstahler, and L.A. Daley. The Incremental Information Content of Accruals versus Cash Flows. The Accounting Review (October 1987), 723-747.
    • (1987) The Accounting Review , pp. 723-747
    • Bowen, R.M.1    Burgstahler, D.2    Daley, L.A.3
  • 4
    • 0010690266 scopus 로고
    • An Analysis of the Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients
    • July
    • Collins, D.W., and S.P. Kothari. An Analysis of the Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients. Journal of Accounting and Economics (July 1989), 143-182.
    • (1989) Journal of Accounting and Economics , pp. 143-182
    • Collins, D.W.1    Kothari, S.P.2
  • 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.D.B. An Empirical Study of the Information Content of Accounting Earnings, Funds Flows and Cash Flows in the UK. Journal of Business Finance and Accounting (January 1995), 35-52.
    • (1995) Journal of Business Finance and Accounting , pp. 35-52
    • Clubb, C.D.B.1
  • 7
    • 84984207803 scopus 로고
    • Valuation and Clean Surplus Accounting for Operating and Financial Activities
    • Spring
    • Feltham, G.A., and J.A. Ohlson. Valuation and Clean Surplus Accounting for Operating and Financial Activities. Contemporary Accounting Research (Spring 1995), 689-731.
    • (1995) Contemporary Accounting Research , pp. 689-731
    • Feltham, G.A.1    Ohlson, J.A.2
  • 9
    • 0001643326 scopus 로고
    • A Note on Interpreting Information Content
    • October
    • Jennings, R. A Note on Interpreting Information Content. The Accounting Review (October 1990), 925-932.
    • (1990) The Accounting Review , pp. 925-932
    • Jennings, R.1
  • 10
    • 3042968108 scopus 로고
    • The Cash Flow Performance of UK Companies
    • ed. M. Bromwich and A.G. Hopwood. Pitman
    • Lawson, G.H. The Cash Flow Performance of UK Companies. In Essays in British Accounting Research, ed. M. Bromwich and A.G. Hopwood. Pitman, 1981, 79-100.
    • (1981) Essays in British Accounting Research , pp. 79-100
    • Lawson, G.H.1
  • 11
    • 38249018969 scopus 로고
    • The Incremental Information Content of Cash-Flow Components
    • May
    • Livnat, J., and P. Zarowin. The Incremental Information Content of Cash-Flow Components. Journal of Accounting and Economics (May 1990), 25-46.
    • (1990) Journal of Accounting and Economics , pp. 25-46
    • Livnat, J.1    Zarowin, P.2
  • 12
    • 84984180909 scopus 로고
    • Earnings, Book Values and Dividends in Security Valuation
    • Spring
    • Ohlson, J.A. Earnings, Book Values and Dividends in Security Valuation. Contemporary Accounting Research (Spring 1995), 661-687.
    • (1995) Contemporary Accounting Research , pp. 661-687
    • Ohlson, J.A.1
  • 13
    • 84978544729 scopus 로고
    • Some Formal Connections between Economic Values and Yields and Accounting Numbers
    • Autumn
    • Peasnell, K.V. Some Formal Connections between Economic Values and Yields and Accounting Numbers. Journal of Business Finance and Accounting (Autumn 1982), 361-381.
    • (1982) Journal of Business Finance and Accounting , pp. 361-381
    • Peasnell, K.V.1
  • 14
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    • The Association of Operating Cash Flow and Accruals with Security Returns
    • Rayburn, J. The Association of Operating Cash Flow and Accruals with Security Returns. Journal of Accounting Research (Supplement 1986), 112-133.
    • (1986) Journal of Accounting Research , Issue.SUPPLEMENT , pp. 112-133
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  • 15
    • 0001236910 scopus 로고
    • The Incremental Information Content of Accruals and Cash Flows after Controlling for Earnings
    • April
    • Wilson, G. The Incremental Information Content of Accruals and Cash Flows after Controlling for Earnings. The Accounting Review (April 1987), 293-322.
    • (1987) The Accounting Review , pp. 293-322
    • Wilson, G.1


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