Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade-off between Relevance and Reliability*-Reference-Cited by-同舟云学术

Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade-off between Relevance and Reliability*

Published:2010-06 Issue:2 Volume:27 Page:413-460
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:

Author:

BANDYOPADHYAY SATI P.,CHEN CHANGLING,HUANG ALAN G.,JHA RANJINI

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Reference37 articles.

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4. Including estimates of the future in today’s financial statements;Barth;Accounting Horizon,2006

5. Accruals and the prediction of future cash flows;Barth;Accounting Review,2001

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