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Accruals-Cash Flow Evaluation

This research clarifies misconceptions about the role of accruals in informative earnings, introducing a new analysis that recognizes non-cash accruals as parts of earnings that do not involve cash flows.

Featured in No. 43 on 3 Apr 2024 · on release day

Released
3 Apr 2024
First featured
No. 43 · 3 Apr 2024
Published in
Not yet, as far as Semantic Scholar knows
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Identifier
RePEc:bla:abacus:v:60:y:2024:i:1:p:23-48

Citations and venue from Semantic Scholar (ODC-BY), refreshed weekly. Summary: Quant Letter (CC BY 4.0).

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