Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals

[1]  A. C. Littleton.  Accounting Evolution To 1900 , 1933 .

[2]  A. C. Littleton,et al.  An introduction to corporate accounting standards , 1940 .

[3]  G. Goudswaard,et al.  Introduction to Econometrics , 1961 .

[4]  R. Ball,et al.  An empirical evaluation of accounting income numbers , 1968 .

[5]  W. Beaver,et al.  INTERPERIOD TAX ALLOCATION, EARNING EXPECTATIONS, AND THE BEHAVIOR OF SECURITY PRICES , 1972 .

[6]  J. Patell.  CORPORATE FORECASTS OF EARNINGS PER SHARE AND STOCK-PRICE BEHAVIOR - EMPIRICAL TESTS , 1976 .

[7]  Ross L. Watts,et al.  Corporate Financial Statements, A Product of the Market and Political Processes , 1977 .

[8]  L. Bernstein.  The analysis of financial statements , 1978 .

[9]  H. Theil.  Introduction to econometrics , 1978 .

[10]  J. MacKinnon,et al.  Several Tests for Model Specication in the Pres-ence of Alternative Hypotheses , 1981 .

[11]  Robert W. Holthausen,et al.  The economic consequences of accounting choice implications of costly contracting and monitoring , 1983 .

[12]  W. Beaver,et al.  Incremental Information Content of Statement 33 Disclosures , 1983 .

[13]  Judy Rayburn,et al.  THE ASSOCIATION OF OPERATING CASH FLOW AND ACCRUALS WITH SECURITY RETURNS , 1986 .

[14]  G P Wilson,et al.  THE RELATIVE INFORMATION-CONTENT OF ACCRUALS AND CASH FLOWS - COMBINED EVIDENCE AT THE EARNINGS ANNOUNCEMENT AND ANNUAL-REPORT RELEASE DATE , 1986 .

[15]  Jean-Francois Richard,et al.  The Encompassing Principle and Its Application to Testing Non-nested Hypotheses , 1986 .

[16]  M. Robert,et al.  THE INCREMENTAL INFORMATION CONTENT OF ACCRUAL VERSUS CASH FLOWS , 1987 .

[17]  A. Christie,et al.  On cross-sectional analysis in accounting research , 1987 .

[18]  Roger C. Kormendi,et al.  Earnings Innovations, Earnings Persistence, and Stock Returns , 1987 .

[19]  P G Wilson,et al.  THE INCREMENTAL INFORMATION CONTENT OF THE ACCRUAL AND FUNDS COMPONENTS OF EARNINGS AFTER CONTROLLING FOR EARNINGS , 1987 .

[20]  John A. Elliott,et al.  Write-Offs as Accounting Procedures to Manage Perceptions , 1988 .

[21]  Sheridan Titman,et al.  An Explanation for Accounting Income Smoothing , 1988 .

[22]  William H. Beaver,et al.  Financial Reporting: An Accounting Revolution , 1988 .

[23]  Paula Aniballi.  Statement of Financial Accounting Standards No. 95, Statement of Cash Flows , 1988 .

[24]  L. DeAngelo,et al.  Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contests☆ , 1988 .

[25]  M. McNichols,et al.  Evidence of Earnings Management from the Provision for Bad Debts , 1988 .

[26]  Q. Vuong.  Likelihood Ratio Tests for Model Selection and Non-Nested Hypotheses , 1989 .

[27]  S. Kothari,et al.  An analysis of intertemporal and cross-sectional determinants of earnings response coefficients , 1989 .

[28]  Rajiv D. Banker,et al.  Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation , 1989 .

[29]  V. Bernard,et al.  THE NATURE AND AMOUNT OF INFORMATION IN CASH FLOWS AND ACCRUALS , 1989 .

[30]  M. Zmijewski,et al.  Cross-sectional variation in the stock market response to accounting earnings announcements☆ , 1989 .

[31]  Joshua Livnat,et al.  The incremental information content of cash-flow components , 1990 .

[32]  Robert W. Holthausen.  Accounting method choice: Opportunistic behavior, efficient contracting, and information perspectives , 1990 .

[33]  Peter Easton,et al.  EARNINGS AS AN EXPLANATORY VARIABLE FOR RETURNS , 1991 .

[34]  J. Jones.  Earnings Management During Import Relief Investigations , 1991 .

[35]  Ross L. Watts,et al.  The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies , 1992 .

[36]  James A. Ohlson,et al.  Aggregate accounting earnings can explain most of security returns: The case of long return intervals☆ , 1992 .

[37]  E. Fama,et al.  The Cross‐Section of Expected Stock Returns , 1992 .

[38]  S. Kothari.  Price-earnings regressions in the presence of prices leading earnings: Earnings level versus change specifications and alternative deflators , 1992 .

[39]  Richard G. Sloan,et al.  Information in prices about future earnings: Implications for earnings response coefficients , 1992 .

[40]  Harry DeAngelo,et al.  Dividends and Losses , 1992 .

[41]  K. Ramesh,et al.  Estimating the Permanent Component of Accounting Earnings Using the Unobservable Components Model: Implications for Price-Earnings Research , 1993 .

[42]  Krishna G. Palepu,et al.  The Effect of Firms' Financial Disclosure Strategies on Stock Prices , 1993 .

[43]  Richard G. Sloan.  Accounting earnings and top executive compensation , 1993 .

[44]  B. Lev,et al.  Fundamental Information Analysis , 1993 .

[45]  Susan Pourciau.  Earnings management and nonroutine executive changes , 1993 .

[46]  Patricia M. Dechow,et al.  DETECTING EARNINGS MANAGEMENT , 1994 .

[47]  S. P. Kothari,et al.  Lack of timeliness and noise as explanations for the low contemporaneuos return-earnings association , 1994 .

[48]  Gary C. Biddle,et al.  Relative Versus Incremental Information Content , 1995 .