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The Ability Of Earnings To Predict Future Earnings And Cash Flow

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  1. Dian Anita Nuswantara & Warih Puspo Andjani, 2021. "Do distressed firms manage earnings?," Jurnal Siasat Bisnis, Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia, vol. 25(2), pages 111-118.
  2. Myungsun Kim & William Kross, 2005. "The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing," Journal of Accounting Research, Wiley Blackwell, vol. 43(5), pages 753-780, December.
  3. Jaehong Lee & Eunsoo Kim, 2019. "Foreign Monitoring and Predictability of Future Cash Flow," Sustainability, MDPI, vol. 11(18), pages 1-22, September.
  4. van Lent, L.A.G.M., 1999. "Incomplete contracting theory in empirical accounting research," Other publications TiSEM 088f797d-9fa4-4081-98f4-1, Tilburg University, School of Economics and Management.
  5. Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2017. "Predicting earnings and cash flows: The information content of losses and tax loss carryforwards," IWH Discussion Papers 30/2017, Halle Institute for Economic Research (IWH).
  6. Saoussen Boujelben & Fedhila Hassouna, 2007. "La pertinence des cash-flows d'exploitation et de l'information financière traditionnelle dans la prévision de la détresse financière des entreprises tunisiennes," Post-Print halshs-00544881, HAL.
  7. Pütter, Jonas, 2023. "Is Cash (the only) King? – Eine kritische Analyse der Aussagekraft von Kapitalflussrechnungen nach IAS 7 [Is Cash (the only) King? – A critical analysis of the relevance of Cashflow figures accordi," Junior Management Science (JUMS), Junior Management Science e. V., vol. 8(1), pages 219-236.
  8. Rimona Palas & Amos Baranes, 2019. "Making investment decisions using XBRL filing data," Accounting Research Journal, Emerald Group Publishing Limited, vol. 32(4), pages 587-609, November.
  9. Akbar Jelodari & Fatemeh Asadi Kordshouli, 2016. "A Survey of the Role of Earnings Quality in Accurately Forecasting of Operational and Cash Circulation of Companies Listed on Tehran Stock Exchange," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(4), pages 82-89, October.
  10. Ryan J. Casey & George W. Ruch, 2024. "Are earnings better than cash flows at predicting future cash flows? Evidence from apples-to-apples comparisons," Review of Accounting Studies, Springer, vol. 29(4), pages 3218-3257, December.
  11. Takashi Obinata, 2002. "Concept and Relevance of Income," CIRJE F-Series CIRJE-F-171, CIRJE, Faculty of Economics, University of Tokyo.
  12. Sebastian Brauer & Frank Westermann, 2013. "On the time series measure of conservatism: a threshold autoregressive model," Review of Quantitative Finance and Accounting, Springer, vol. 41(1), pages 111-129, July.
  13. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  14. Lorek, Kenneth S., 2014. "Trends in statistically based quarterly cash-flow prediction models," Accounting forum, Elsevier, vol. 38(2), pages 145-151.
  15. Olbert, Lars, 2024. "Identifying gaps between research results and education," Journal of Accounting Education, Elsevier, vol. 66(C).
  16. Sebastian Brauer & Frank Westermann, 2010. "A Note on the Time Series Measure of Conservatism," IEER Working Papers 81, Institute of Empirical Economic Research, Osnabrueck University.
  17. Bin N. Srinidhi & Ferdinand A. Gul, 2007. "The Differential Effects of Auditors' Nonaudit and Audit Fees on Accrual Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 595-629, June.
  18. Kivilcim Metin & Gulnur Muradoglu & Bilgehan Yazici, 1997. "An Analysis of the “Day of the Week Effect” on the Istanbul Stock Exchange," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, vol. 1(4), pages 15-26.
  19. Ahsan Habib, 2010. "Prediction of Operating Cash Flows: Further Evidence from Australia," Australian Accounting Review, CPA Australia, vol. 20(2), pages 134-143, June.
  20. Baik, Bok & Kim, Young Jun & Kim, Jungbae & Lee, Su Jeong, 2015. "Usefulness of earnings in credit markets: Korean evidence," Pacific-Basin Finance Journal, Elsevier, vol. 33(C), pages 93-113.
  21. Yang Pang & Shimeng Shi & Yukun Shi & Yang Zhao, 2022. "A nonlinear dynamic approach to cash flow forecasting," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 205-237, July.
  22. Kevin W. Hee, 2011. "Changes in the predictive ability of earnings around earnings restatements," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(2), pages 155-175, May.
  23. Saoussen Boujelben & Hela Khemakhem-Feki & Ahmad Alqatan, 2020. "Real earnings management and the relevance of operating cash flows: A study of french listed firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 218-229, December.
  24. Ball, Ray & Nikolaev, Valeri V., 2022. "On earnings and cash flows as predictors of future cash flows," Journal of Accounting and Economics, Elsevier, vol. 73(1).
  25. Mabel D Costa & Ahsan Habib, 2023. "Cost stickiness and firm value," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(2), pages 235-273, June.
  26. Chaouki Mouelhi, 2021. "Does Cash Flows Useful in Predicting the Company’s Financial Health? Empirical Validation by Panel Cointegration Tests," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 10(3), pages 1-1.
  27. Laswad, Fawzi & Baskerville, Rachel F., 2007. "An analysis of the value of cash flow statements of New Zealand pension schemes," The British Accounting Review, Elsevier, vol. 39(4), pages 347-355.
  28. Ismail, Badr & Choi, Kwan, 1996. "Determinants of time-series properties of earnings and cash flows," Review of Financial Economics, Elsevier, vol. 5(2), pages 131-145.
  29. Ali Al‐Attar & Simon Hussain, 2004. "Corporate Data and Future Cash Flows," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(7‐8), pages 861-903, September.
  30. Mwila Joseph Mulenga & Meena Bhatia, 2017. "The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow," Accounting and Finance Research, Sciedu Press, vol. 6(2), pages 1-59, May.
  31. Zalata, Alaa Mansour & Roberts, Clare, 2017. "Managing earnings using classification shifting: UK evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 29(C), pages 52-65.
  32. Mattia Iotti & Giuseppe Bonazzi, 2016. "Assessment of Biogas Plant Firms by Application of Annual Accounts and Financial Data Analysis Approach," Energies, MDPI, vol. 9(9), pages 1-19, September.
  33. Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2022. "Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?," arqus Discussion Papers in Quantitative Tax Research 276, arqus - Arbeitskreis Quantitative Steuerlehre.
  34. Badr Ismail & Kwan Choi, 1996. "Determinants of time‐series properties of earnings and cash flows," Review of Financial Economics, John Wiley & Sons, vol. 5(2), pages 131-145.
  35. Wallace, R. S. Olusegun & Choudhury, Mohammed S. I. & Adhikari, Ajay, 1999. "The Comprehensiveness of Cash Flow Reporting in the United Kingdom: Some Characteristics and Firm-specific Determinants," The International Journal of Accounting, Elsevier, vol. 34(3), pages 311-347, August.
  36. Yongtao Hong & Fariz Huseynov & Wei Zhang, 2014. "Earnings Management and Analyst Following: A Simultaneous Equations Analysis," Financial Management, Financial Management Association International, vol. 43(2), pages 355-390, June.
  37. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
  38. Anup Srivastava, 2023. "Trivialization of the bottom line and losing relevance of losses," Review of Accounting Studies, Springer, vol. 28(3), pages 1190-1208, September.
  39. Maria Cristina Abad Navarro, 2003. "Utilidad de una Medida de la Eficiencia en la Generación de Ventas para la Predicción del Resultado," Working Papers 0307, Departament Empresa, Universitat Autònoma de Barcelona, revised Sep 2003.
  40. Zhijun Lin & Ming Liu & Carlos Noronha, 2016. "The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 568-609, September.
  41. Monterrey Mayoral, Juan & Sánchez Segura, Amparo, 2017. "Una evaluación empírica de los métodos de predicción de la rentabilidad y su relación con las características corporativas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 95-106.
  42. Dechow, Patricia M. & Kothari, S. P. & L. Watts, Ross, 1998. "The relation between earnings and cash flows," Journal of Accounting and Economics, Elsevier, vol. 25(2), pages 133-168, May.
  43. C.S. Agnes Cheng & Simon S.M. Yang, 2003. "The Incremental Information Content of Earnings and Cash Flows from Operations Affected by Their Extremity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(1‐2), pages 73-116, January.
  44. Aliyu Alhaji Jibrilla, 2018. "Does Trade Liberalization Affect Energy Saving in Nigeria?," Pakistan Journal of Humanities and Social Sciences, International Research Alliance for Sustainable Development (iRASD), vol. 6(4), pages :493-515, December.
  45. Mary E. Barth & Greg Clinch & Doron Israeli, 2016. "What do accruals tell us about future cash flows?," Review of Accounting Studies, Springer, vol. 21(3), pages 768-807, September.
  46. Eddie Chamisa & Musa Mangena & Hamutyinei Harvey Pamburai & Venancio Tauringana, 2018. "Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe," Review of Accounting Studies, Springer, vol. 23(4), pages 1241-1273, December.
  47. Ahmad Nasseri & Mohammad Sayyadi & Hassan Yazdifar & Rasol Eskandari & Mohammad Albahloul, 2018. "Causality between Cash Flow and Earnings: Evidence from Tehran (Iran) Stock Exchange," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 17(2), pages 210-228, August.
  48. Nikos Vafeas & Lenos Trigeorgis & Xenia Georgiou, 1998. "The usefulness of earnings in explaining stock returns in an emerging market: the case of Cyprus," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 105-124.
  49. repec:mth:ijafr8:v:8:y:2018:i:2:p:126-151 is not listed on IDEAS
  50. Kamran Ahmed & John Goodwin, 2007. "An empirical investigation of earnings restatements by Australian firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(1), pages 1-22, March.
  51. Rimona Palas & Amos Baranes, 2017. "The Prediction of Earnings Movement Using Mandated XBRL data ? Industry Analysis," Proceedings of Economics and Finance Conferences 4507381, International Institute of Social and Economic Sciences.
  52. Nihal Kargi & Harun Terzi, 1997. "Causal Relations Among ISE, Inflation, Interest Rates and Real Activity in Turkey: A VAR Analysis," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, vol. 1(4), pages 27-38.
  53. Vivek Mande & Richard G. File & Wikil Kwak, 2000. "Income Smoothing and Discretionary R&D Expenditures of Japanese Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 17(2), pages 263-302, June.
  54. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
  55. Hossein Etemadi & Ahmad Ahmadpour & Seyed Moshashaei, 2015. "Earnings Per Share Forecast Using Extracted Rules from Trained Neural Network by Genetic Algorithm," Computational Economics, Springer;Society for Computational Economics, vol. 46(1), pages 55-63, June.
  56. Dichev, Ilia D. & Tang, Vicki Wei, 2009. "Earnings volatility and earnings predictability," Journal of Accounting and Economics, Elsevier, vol. 47(1-2), pages 160-181, March.
  57. Paulo Silva, 2015. "The information content of the open interest of credit default swaps," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 29(4), pages 381-427, November.
  58. Levent Alkan, 1997. "Forecasting of Corporate Performances on the Basis of Financial Indicators," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, vol. 1(4), pages 39-72.
  59. Ayse Yuce, 1997. "Effects of Turkish Liberalization Measures on Stock Prices," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, vol. 1(4), pages 1-14.
  60. Noury, Benjamin & Hammami, Helmi & Ousama, A.A. & Zeitun, Rami, 2020. "The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context," Journal of Behavioral and Experimental Finance, Elsevier, vol. 28(C).
  61. Nallareddy, Suresh & Sethuraman, Mani & Venkatachalam, Mohan, 2020. "Changes in accrual properties and operating environment: Implications for cash flow predictability," Journal of Accounting and Economics, Elsevier, vol. 69(2).
  62. 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.
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