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Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?
Richard G. Sloan
University of Southern California
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摘要 · 完整
Investigates whether stock prices reflect information about future corporate earnings contained in accrual and cash flow components of currents earnings. Relationship of current earnings performance on the magnitude of cash and accrual flows; Relationship between the accrual and cash flow of earnings.
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学术脉络
学科主题
经济 / 管理Auditing, Earnings Management, Governance
Financial Markets and Investment Strategies · Financial Reporting and Valuation Research
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