The effect of accounting regime characteristics on the prediction of future cash flows: an international comparison

For nine countries, we show that the components of accrual accounting earnings provide information incremental to that of current cash flows from operations in explaining next year's cash flows from operations. We relate the usefulness of accounting earnings components for explaining near-term...

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Veröffentlicht in:	The international business & economics research journal 2008-05, Vol.7 (5), p.15-30
Hauptverfasser:	Hollister, Joan, Shoaf, Victoria, Tully, Gregory
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting methods Business studies Cash flow Cross-national analysis Financial accounting Financial reporting
Online-Zugang:	Volltext
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