Add to ORKGWe investigated the issue of whether cash flows components and accruals are value-relevant beyond earnings in Malaysia following the announcement of new accounting standard MASB 5 Cash Flows Statement (FRS107). Based on a sample of 337 observations from 1999-2000, results from pooled OLS regression provides support for superiority of earnings over cash flows information over three different stock return models. In addition, we ran first- differenced estimation and found that cash flows from financing and investing are more value-relevant than cash flows from operation
This research is aimed to examine the relative value-relevant of net income and cash flow measures ...
The value relevance literature is related to the usefulness of financial statement asan information ...
Contrary to the common perception that operating cash flows are better than accounting earnings at e...
Cash flow statements have a longstanding history as mandated financial statement disclosures, having...
There had been evidences reported that the accounting earnings and cash flows have information conte...
<p><em>This study is conducted to measure the value relevance of earnings and cash flows by using th...
This study investigate the value relevance of earnings and cash flow measures in different life cycl...
The purpose of this paper is to examine the explanatory power of accruals and cash flows in explaini...
The research on whether information on cash flows have any impact beyond earnings disclosures has in...
Financial Reporting Standard No. 107 on cash flow statements in propagating the preparation of cash ...
Accrual and cash flow measures have been argued to be able to evaluate firms’ performance, although ...
The assessment of earnings usefulness in returns studies has been at the forefront of accounting res...
Cash flow prediction is involved in a number of economic decisions, particularly in investment. Prev...
This paper examines the predictive value of earnings, operating cash flows and accruals in Hong Kong...
When cash flow table data is analyzed in conjunction with other financial statement data; provides i...
This research is aimed to examine the relative value-relevant of net income and cash flow measures ...
The value relevance literature is related to the usefulness of financial statement asan information ...
Contrary to the common perception that operating cash flows are better than accounting earnings at e...
Cash flow statements have a longstanding history as mandated financial statement disclosures, having...
There had been evidences reported that the accounting earnings and cash flows have information conte...
<p><em>This study is conducted to measure the value relevance of earnings and cash flows by using th...
This study investigate the value relevance of earnings and cash flow measures in different life cycl...
The purpose of this paper is to examine the explanatory power of accruals and cash flows in explaini...
The research on whether information on cash flows have any impact beyond earnings disclosures has in...
Financial Reporting Standard No. 107 on cash flow statements in propagating the preparation of cash ...
Accrual and cash flow measures have been argued to be able to evaluate firms’ performance, although ...
The assessment of earnings usefulness in returns studies has been at the forefront of accounting res...
Cash flow prediction is involved in a number of economic decisions, particularly in investment. Prev...
This paper examines the predictive value of earnings, operating cash flows and accruals in Hong Kong...
When cash flow table data is analyzed in conjunction with other financial statement data; provides i...
This research is aimed to examine the relative value-relevant of net income and cash flow measures ...
The value relevance literature is related to the usefulness of financial statement asan information ...
Contrary to the common perception that operating cash flows are better than accounting earnings at e...