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Review of Financial Studies Vol. 19 No. 1 2006

Explaining Returns with Cash-Flow Proxies

Peter Hecht1; Tuomo Vuolteenaho2

1 Harvard Business School · 2 Arrow International (United States)

Abstract

Stock returns are correlated with contemporaneous earnings growth, dividend growth, future real activity, and other cash-flow proxies. The correlation between cash-flow proxies and stock returns may arise from association of cash-flow proxies with one-period expected returns, cash-flow news, and/or expected-return news. We use Campbell's (1991) return decomposition to measure the relative importance of these three effects in regressions of returns on cash-flow proxies. In some of the popular specifications, variables that are motivated as proxies for cash-flow news also track a nontrivial proportion of one-period expected returns and expected-return news. As a result, the R-super-2 from a regression of returns on cash-flow proxies may overstate or understate the importance of cash-flow news as a source of return variance.

DOI
10.1093/rfs/hhj001
Volume
19
Issue
1
Pages
159-194
Language
en
Sources
crossref openalex

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