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Accrual or Cash Flow Anomaly? Evidence from New Zealand

Author

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  • Hardjo Koerniadi
  • Alireza Tourani‐Rad

Abstract

Keywords: Accruals, Cash flows, Anomalies

Suggested Citation

  • Hardjo Koerniadi & Alireza Tourani‐Rad, 2007. "Accrual or Cash Flow Anomaly? Evidence from New Zealand," Accounting Research Journal, Emerald Group Publishing Limited, vol. 20(1), pages 21-36, July.
    • Handle: RePEc:eme:arjpps:v:20:y:2007:i:1:p:21-36
    DOI: 10.1108/10309610780000687
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    4. Jeffrey L. Callen & Dan Segal, 2004. "Do Accruals Drive Firm‐Level Stock Returns? A Variance Decomposition Analysis," Journal of Accounting Research, Wiley Blackwell, vol. 42(3), pages 527-560, June.
    5. Firth, Michael, 1997. "Takeovers in New Zealand: Motives, stockholder returns, and executive share ownership," Pacific-Basin Finance Journal, Elsevier, vol. 5(4), pages 419-440, September.
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    7. Subramanyam, K. R., 1996. "The pricing of discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 249-281, October.
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    Cited by:

    1. Brett Govendir & Peter Wells, 2014. "The influence of the accruals generating process on earnings persistence," Australian Journal of Management, Australian School of Business, vol. 39(4), pages 593-614, November.

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