The usefulness of the double entry constraint for predicting earnings-Reference-Cited by-同舟云学术

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The usefulness of the double entry constraint for predicting earnings

Published:2018-12-11 Issue:1 Volume:54 Page:51-67
ISSN:0924-865X
Container-title:Review of Quantitative Finance and Accounting
language:en
Short-container-title:Rev Quant Finan Acc

Author:

Khansalar Ehsan,Kashefi-Pour Eilnaz

Publisher

Springer Science and Business Media LLC

Subject

Finance,General Business, Management and Accounting,Accounting

Link

http://link.springer.com/content/pdf/10.1007/s11156-018-00783-3.pdf

Reference43 articles.

1. Arthur N, Cheng M, Czernkowski R (2010) Cash flow disaggregation and the prediction of future earnings. Account Finance 50:1–30. https://doi.org/10.1111/j.1467-629x.2009.00316.x

2. Baker TA, Lopez TJ, Reitenga AL, Ruch GW (2018) The influence of CEO and CFO power on accruals and real earnings management. Rev Quant Finance Account. https://doi.org/10.1007/s11156-018-0711-z

3. Barth ME, Beaver WH, Hand JR, Landsman WR (1999) Accruals, cash flows, and equity values. Rev Account Stud 4:205–229. https://doi.org/10.2139/ssrn.149768

4. Barth ME, Cram DP, Nelson KK (2001) Accruals and the prediction of future cash flows. Account Rev 76:27–58. https://doi.org/10.1108/01409171111146715

5. Barth ME, Beaver WH, Hand JR, Landsman WR (2005) Accruals, accounting-based valuation models, and the prediction of equity values. J Account Audit Finance 20:311–345. https://doi.org/10.1177/0148558x0502000401

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