The role of accounting accruals for the prediction of future cash flows: evidence from Spain-Reference-Cited by-同舟云学术

The role of accounting accruals for the prediction of future cash flows: evidence from Spain

Published:2011-06-17 Issue:4 Volume:3 Page:499-520
ISSN:1869-4187
Container-title:SERIEs
language:en
Short-container-title:SERIEs

Author:

Arnedo Laura,Lizarraga Fermín,Sánchez Santiago

Publisher

Springer Science and Business Media LLC

Subject

General Economics, Econometrics and Finance

Link

http://link.springer.com/article/10.1007/s13209-011-0070-7/fulltext.html

Reference34 articles.

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3. Arnedo L, Lizarraga F, Sanchez S (2007) Does public/private status affect the level of earnings management in code-law contxt outside the United States? A study based on the Spanish case. Int J Account 42(3): 305–328

4. Audit Law (1988) Act 19/1988 of 12th July on auditing

5. Barth M, Cram D, Nelson K (2001) Accruals and the prediction of future cash flows. Account Rev 76: 27–58

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