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The overlapping model of earnings, cash flows, and accruals

https://doi.org/10.2139/ssrn.5371282
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-009-9107-6openalex-snapshot
The usefulness of accounting estimates for predicting cash flows and earnings
inferredcites →https://doi.org/10.1007/s11142-016-9360-4openalex-snapshot
What do accruals tell us about future cash flows?
inferredcites →https://doi.org/10.1007/s11142-016-9385-8openalex-snapshot
Articulation-based accruals
inferredcites →https://doi.org/10.1007/s11142-018-9457-zopenalex-snapshot
Defining, Measuring and Modeling Accruals: A Guide for Researchers
inferredcites →https://doi.org/10.1007/s11142-023-09805-5openalex-snapshot
Are earnings better than cash flows at predicting future cash flows? Evidence from apples-to-apples comparisons
inferredcites →https://doi.org/10.1007/s11142-024-09826-8openalex-snapshot
Accrual duration
inferredcites →https://doi.org/10.1007/s11156-007-0076-1openalex-snapshot
New evidence pertaining to the prediction of operating cash flows
inferredcites →https://doi.org/10.1016/0165-4101(94)90016-7openalex-snapshot
Accounting earnings and cash flows as measures of firm performance
inferredcites →https://doi.org/10.1016/j.jacceco.2005.04.005openalex-snapshot
Accrual reliability, earnings persistence and stock prices
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101313openalex-snapshot
Changes in accrual properties and operating environment: Implications for cash flow predictability
inferredcites →https://doi.org/10.1016/j.jacceco.2021.101430openalex-snapshot
On earnings and cash flows as predictors of future cash flows
inferredcites →https://doi.org/10.1016/j.jeconom.2006.05.023openalex-snapshot
Approximately normal tests for equal predictive accuracy in nested models
inferredcites →https://doi.org/10.1016/j.jfineco.2016.03.002openalex-snapshot
Accruals, cash flows, and operating profitability in the cross section of stock returns
inferredcites →https://doi.org/10.1016/s0165-4101(98)00020-2openalex-snapshot
The relation between earnings and cash flows
inferredcites →https://doi.org/10.1080/07350015.1995.10524599openalex-snapshot
Comparing Predictive Accuracy
inferredcites →https://doi.org/10.1111/1475-679x.00041openalex-snapshot
Errors in Estimating Accruals: Implications for Empirical Research
inferredcites →https://doi.org/10.1111/1475-679x.12100openalex-snapshot
The Changing Landscape of Accrual Accounting
inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00176.xopenalex-snapshot
A Reexamination of the Persistence of Accruals and Cash Flows
inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00189.xopenalex-snapshot
The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing
inferredcites →https://doi.org/10.1177/0148558x11409149openalex-snapshot
The Predictive Value of Accruals and Consequences for Market Anomalies
inferredcites →https://doi.org/10.1177/0148558x8600100402openalex-snapshot
Earnings versus Cash Flow as a Predictor of Future Cash Flow Measures
inferredcites →https://doi.org/10.2307/2491282openalex-snapshot
The Ability of Earnings to Predict Future Earnings and Cash Flow
inferredcites →https://doi.org/10.2308/accr.2001.76.1.27openalex-snapshot
Accruals and the Prediction of Future Cash Flows
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.35openalex-snapshot
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2003.78.1.353openalex-snapshot
Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing
inferredcites →https://doi.org/10.2308/tar-2019-0200openalex-snapshot
The Effect of Accrual Heterogeneity on Accrual Quality Inferences
inferredcites →https://doi.org/10.2308/tar-9602190350openalex-snapshot
A Multivariate Time-Series Prediction Model For Cash-Flow Data.
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