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Keywords: Predictive ability of operating cash flows
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Journal Articles
International Journal of Accounting and Information Management (2013) 21 (1): 4–21.
Published: 22 February 2013
.... We also find that cash flow forecasts have an incremental effect on the earnings returns relationship and improve the predictive ability of operating cash flows that provide benefits to investors in Australian listed firms. While Bowen et al. (1986) do not find aggregate earnings...
