...Hamish D. Anderson; Ben R. Marshall; Christopher B. Malone; Udomsak Wongchoti; Alan J. Mitchell Purpose This paper provides empirical support for the introduction of cash flow disclosure regulation issued by Australasian accounting bodies, AASB and NZICA (formerly NZSA), between 1987 and 1992...

...Kristen Anderson; Kerrie Woodhouse; Alan Ramsay; Robert Faff Purpose The purpose of this paper is to test the persistence and pricing of earnings, free cash flows (FCF) and accruals using Australian data. In response to arguments concerning omitted variables in the Mishkin test, it seeks...

...Shadi Farshadfar; Chew Ng; Mark Brimble Purpose The purpose of this paper is to examine the relative predictive ability of earnings, cash flow from operations as reported in the cash flow statement, and two traditional measures of cash flows (i.e. earnings plus depreciation and amortisation...