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Keywords: Operating cash flows
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Journal Articles
International Journal of Accounting and Information Management (2020) 28 (4): 739–757.
Published: 16 July 2020
... 2015, have predictive value in relation to the banks’ future financial performance measured by operating cash flows and earnings over a three-quarter horizon period. In addition, we consider whether the global financial crisis (GFC) impacted the relationship between SFAS 157–based levels‐classified...
Journal Articles
International Journal of Accounting and Information Management (2013) 21 (1): 53–71.
Published: 22 February 2013
... and operating cash flows in a firm's valuation. Design/methodology/approach Using a large sample ranging from 1989 to 2008, the authors contrast the effects of three representative accrual‐based earnings quality measures on the association between earnings, operating cash flows and a firm's abnormal stock...
