Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association

ABSTRACT We provide evidence that the documented weakening of the accrual–cash flow association results not from a loss of accrual accounting usefulness per se, but from the deviation from accrual accounting as it relates to intangible investments. More specifically, the weakening of the negative as...

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Veröffentlicht in:	Journal of accounting research 2022-09, Vol.60 (4), p.1551-1582
Hauptverfasser:	GREEN, JEREMIAH, LOUIS, HENOCK, SANI, JALAL
Format:	Artikel
Sprache:	eng
Schlagworte:	accrual accounting Accrual basis accounting accrual quality accruals capitalization Cash flow cash flows earnings quality Intangible assets intangible capital intangible investments Investments Market value scaling by book value of assets Usefulness
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