Core earnings: New data and evidence
Using a novel dataset, we show that components of firms' GAAP earnings stemming from
ancillary business activities or transitory shocks are significant in frequency and magnitude …
ancillary business activities or transitory shocks are significant in frequency and magnitude …
[PDF][PDF] Earnings or cash flows: Which is a better predictor of future cash flows
We reexamine the relative ability of earnings and cash flows in predicting future cash flows
to achieve two objectives:(1) reconcile the mixed evidence in the prior literature,(2) …
to achieve two objectives:(1) reconcile the mixed evidence in the prior literature,(2) …
Two minds of credit professionals: accrual vs. cash accounting information
H Seppänen, T Teinilä - International Journal of Managerial …, 2022 - inderscienceonline.com
To explore in what ways and what elements of financial statement information is important
for credit practitioners, we employ a survey method to obtain new evidence. We ask if there …
for credit practitioners, we employ a survey method to obtain new evidence. We ask if there …
[PDF][PDF] Does cash flows useful in predicting the company's financial health? Empirical validation by panel cointegration tests
C Mouelhi - J Financ Invest Anal, 2021 - scienpress.com
The aim of this article is to test the usefulness of cash flows as a measure of companies'
financial health. Our approach is different from the previous studies which have animated …
financial health. Our approach is different from the previous studies which have animated …