do direct cash flow disclosures help predict future operating cash flows and earnings?

Accounting Review

Volumn 84, Issue 3, 2009, Pages 893-935

  Orpurt, Steven F ^a   Zang, Yoonseok ^a  

^a SINGAPORE MANAGEMENT UNIVERSITY   (Singapore)

Author keywords

Direct method; Forecasting future cash flows and earnings; Future earnings response coefficient (FERC); Statement of cash flows; Stock price informativeness

Indexed keywords

EID: 67650766475     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2009.84.3.893     Document Type: Article

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