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https://doi.org/10.2139/ssrn.4631410

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inferredcites →https://doi.org/10.1002/9781119207917.ch1openalex-extracted
The Conceptual Framework for Financial Reporting
inferredcites →https://doi.org/10.1007/s11142-006-6396-xopenalex-extracted
Do Short Sellers Target Firms with Poor Earnings Quality? Evidence from Earnings Restatements
inferredcites →https://doi.org/10.1007/s11142-006-9004-1openalex-extracted
The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly
inferredcites →https://doi.org/10.1007/s11142-009-9107-6openalex-extracted
The usefulness of accounting estimates for predicting cash flows and earnings
inferredcites →https://doi.org/10.1007/s11142-015-9336-9openalex-extracted
Measuring income tax accrual quality
inferredcites →https://doi.org/10.1007/s11142-016-9360-4openalex-extracted
What do accruals tell us about future cash flows?
inferredcites →https://doi.org/10.1007/s11142-017-9389-zopenalex-extracted
Accrual quality, skill, and the cross-section of mutual fund returns
inferredcites →https://doi.org/10.1007/s11142-018-9457-zopenalex-extracted
Defining, Measuring and Modeling Accruals: A Guide for Researchers
inferredcites →https://doi.org/10.1007/s11142-023-09805-5openalex-extracted
Are earnings better than cash flows at predicting future cash flows? Evidence from apples-to-apples comparisons
inferredcites →https://doi.org/10.1016/0929-1199(94)00008-iopenalex-extracted
Earnings management and firm valuation under asymmetric information
inferredcites →https://doi.org/10.1016/j.adiac.2008.05.010openalex-extracted
Time-series properties and predictive ability of quarterly cash flows
inferredcites →https://doi.org/10.1016/j.cjar.2014.03.003openalex-extracted
Accruals: An overview
inferredcites →https://doi.org/10.1016/j.jacceco.2004.06.003openalex-extracted
The market pricing of accruals quality
inferredcites →https://doi.org/10.1016/j.jacceco.2006.01.002openalex-extracted
Earnings Management through Real Activities Manipulation
inferredcites →https://doi.org/10.1016/j.jacceco.2007.08.001openalex-extracted
Is accruals quality a priced risk factor?
inferredcites →https://doi.org/10.1016/j.jacceco.2009.11.001openalex-extracted
Book-tax conformity, earnings persistence and the association between earnings and future cash flows
inferredcites →https://doi.org/10.1016/j.jacceco.2014.09.007openalex-extracted
Do baths muddy the waters or clear the air?
inferredcites →https://doi.org/10.1016/j.jacceco.2015.06.003openalex-extracted
On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101313openalex-extracted
Changes in accrual properties and operating environment: Implications for cash flow predictability
inferredcites →https://doi.org/10.1016/j.jacceco.2021.101430openalex-extracted
On earnings and cash flows as predictors of future cash flows
inferredcites →https://doi.org/10.1016/j.jcorpfin.2015.12.009openalex-extracted
An evaluation of Altman's Z-score using cash flow ratio to predict corporate failure amid the recent financial crisis: Evidence from the UK
inferredcites →https://doi.org/10.1016/j.jcorpfin.2017.11.007openalex-extracted
Income smoothing may result in increased perceived riskiness: Evidence from bid-ask spreads around loss announcements
inferredcites →https://doi.org/10.1016/j.jfineco.2004.01.005openalex-extracted
Liquidity of emerging markets
inferredcites →https://doi.org/10.1016/s0165-4101(00)00015-xopenalex-extracted
Earnings-based and accrual-based market anomalies: one effect or two?
inferredcites →https://doi.org/10.1016/s0165-4101(00)00024-0openalex-extracted
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
inferredcites →https://doi.org/10.1016/s0304-405x(03)00121-1openalex-extracted
Earnings management and investor protection: an international comparison
inferredcites →https://doi.org/10.1016/s1386-4181(01)00024-6openalex-extracted
Illiquidity and stock returns: cross-section and time-series effects
inferredcites →https://doi.org/10.1023/a:1024413412176openalex-extracted
The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability
inferredcites →https://doi.org/10.1023/a:1024417513085openalex-extracted
Investor Sophistication and the Mispricing of Accruals
inferredcites →https://doi.org/10.1086/344117openalex-extracted
Why Do Firms Smooth Earnings?*
inferredcites →https://doi.org/10.1093/rfs/hhz003openalex-extracted
Understanding the Rise in Corporate Cash: Precautionary Savings or Foreign Taxes
inferredcites →https://doi.org/10.1111/1475-679x.00041openalex-extracted
Errors in Estimating Accruals: Implications for Empirical Research
inferredcites →https://doi.org/10.1111/1475-679x.12100openalex-extracted
The Changing Landscape of Accrual Accounting
inferredcites →https://doi.org/10.1111/1475-679x.12185openalex-extracted
Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence
inferredcites →https://doi.org/10.1111/1911-3846.12229openalex-extracted
Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption
inferredcites →https://doi.org/10.1111/1911-3846.12442openalex-extracted
Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings
inferredcites →https://doi.org/10.1111/1911-3846.12872openalex-extracted
Enterprise System Implementation and Cash Flow Volatility
inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00189.xopenalex-extracted
The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00431.xopenalex-extracted
Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00442.xopenalex-extracted
Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01013.xopenalex-extracted
Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade‐off between Relevance and Reliability*
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01041.xopenalex-extracted
Predicting Material Accounting Misstatements*
inferredcites →https://doi.org/10.1111/j.1911-3846.2012.01170.xopenalex-extracted
Earnings Smoothing Activities of Firms to Manage Credit Ratings*
inferredcites →https://doi.org/10.1177/0148558x8600100402openalex-extracted
Earnings versus Cash Flow as a Predictor of Future Cash Flow Measures
inferredcites →https://doi.org/10.1287/mnsc.2022.4627openalex-extracted
The Importance of Separating the Probability of Committing and Detecting Misstatements in the Restatement Setting
inferredcites →https://doi.org/10.17615/1dnw-g558openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1021030openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1089790openalex-extracted
Earnings Smoothing Activities of Firms to Manage Credit Ratings
inferredcites →https://doi.org/10.2139/ssrn.1485858openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.15043openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1562100openalex-extracted
Cash Flow Multipliers and Optimal Investment Decisions
inferredcites →https://doi.org/10.2139/ssrn.1715086openalex-extracted
Relationship-Specificity, Contract Enforceability, and Income Smoothing
inferredcites →https://doi.org/10.2139/ssrn.1787256openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.257522openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2952601openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.3842963openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.4374798openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.477941openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.484682openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.521043openalex-extracted
The Implications of Accounting Distortions and Growth for Accruals and Profitability
inferredcites →https://doi.org/10.2139/ssrn.633283openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.649681openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.715563openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.716641openalex-extracted
The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings
inferredcites →https://doi.org/10.2139/ssrn.744708openalex-extracted
Does Income Smoothing Improve Earnings Informativeness?
inferredcites →https://doi.org/10.2139/ssrn.908342openalex-extracted
inferredcites →https://doi.org/10.2307/2490070openalex-extracted
The Information Content of Annual Earnings Announcements
inferredcites →https://doi.org/10.2307/2490232openalex-extracted
An Empirical Evaluation of Accounting Income Numbers
inferredcites →https://doi.org/10.2307/2490926openalex-extracted
Using Operating Cash Flow Data to Predict Financial Distress: Some Extensions
inferredcites →https://doi.org/10.2307/2491282openalex-extracted
The Ability of Earnings to Predict Future Earnings and Cash Flow
inferredcites →https://doi.org/10.2307/2534426openalex-extracted
Financing Constraints and Corporate Investment
inferredcites →https://doi.org/10.2307/2672922openalex-extracted
Comparing the Accuracy and Explainability of Dividend, Free Cash Flow, and Abnormal Earnings Equity Value Estimates
inferredcites →https://doi.org/10.2308/accr-10040openalex-extracted
Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets
inferredcites →https://doi.org/10.2308/accr-10133openalex-extracted
Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items
inferredcites →https://doi.org/10.2308/accr-10276openalex-extracted
Accrual Quality, Realized Returns, and Expected Returns: The Importance of Controlling for Cash Flow Shocks
inferredcites →https://doi.org/10.2308/accr-50489openalex-extracted
Relationship-Specificity, Contract Enforceability, and Income Smoothing
inferredcites →https://doi.org/10.2308/accr-50494openalex-extracted
Financial Reporting Quality of U.S. Private and Public Firms
inferredcites →https://doi.org/10.2308/accr-51282openalex-extracted
Financial Constraints and Cash Tax Savings
inferredcites →https://doi.org/10.2308/accr-52001openalex-extracted
Predicting Accruals Based on Cash-Flow Properties
inferredcites →https://doi.org/10.2308/accr-52600openalex-extracted
Managerial Ability and Income Smoothing
inferredcites →https://doi.org/10.2308/accr-52609openalex-extracted
Accounting Comparability and Corporate Innovative Efficiency
inferredcites →https://doi.org/10.2308/accr.00000024openalex-extracted
Stock Repurchases and Executive Compensation Contract Design: The Role of Earnings per Share Performance Conditions
inferredcites →https://doi.org/10.2308/accr.2001.76.1.27openalex-extracted
Accruals and the Prediction of Future Cash Flows
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.35openalex-extracted
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2003.78.3.641openalex-extracted
The World Price of Earnings Opacity
inferredcites →https://doi.org/10.2308/accr.2004.79.4.967openalex-extracted
Costs of Equity and Earnings Attributes
inferredcites →https://doi.org/10.2308/accr.2005.80.3.847openalex-extracted
Valuing Loss Firms
inferredcites →https://doi.org/10.2308/accr.2006.81.5.963openalex-extracted
Accounting Quality and Firm-Level Capital Investment
inferredcites →https://doi.org/10.2308/accr.2006.81.5.983openalex-extracted
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
inferredcites →https://doi.org/10.2308/accr.2007.82.1.169openalex-extracted
The Accrual Anomaly: International Evidence
inferredcites →https://doi.org/10.2308/accr.2007.82.2.457openalex-extracted
Earnings, Cash Flows, and Ex Post Intrinsic Value of Equity
inferredcites →https://doi.org/10.2308/accr.2010.85.1.315openalex-extracted
Earnings Smoothness, Average Returns, and Implied Cost of Equity Capital
inferredcites →https://doi.org/10.2308/horizons-17-180openalex-extracted
Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from the PCAOB Annual versus Triennial Inspection Exposure
inferredcites →https://doi.org/10.2308/tar-2019-0200openalex-extracted
The Effect of Accrual Heterogeneity on Accrual Quality Inferences
inferredcites →https://doi.org/10.2308/tar-2019-0213openalex-extracted
Construct Validity in Accruals Quality Research
inferredcites →https://doi.org/10.2308/tar-9602190350openalex-extracted
A Multivariate Time-Series Prediction Model For Cash-Flow Data.
inferredcites →https://doi.org/10.2308/tar-9608042309openalex-extracted
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?
inferredcites →https://doi.org/10.2469/dig.v27.n1.5openalex-extracted
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?
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