The Accounting Review Vol. 71 No. 3 1996
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?
open access
Abstract
Investigates whether stock prices reflect information about future corporate earnings contained in accrual and cash flow components of currents earnings. Relationship of current earnings performance on the magnitude of cash and accrual flows; Relationship between the accrual and cash flow of earnings.
- DOI
- 10.2308/tar-9608042309
- Volume
- 71
- Issue
- 3
- Pages
- 289-315
- Language
- en
- Sources
- openalex crossref