книги Бизнес Экономика

The Relation between Long-Term Accruals and Operating Cash Flows. Implications for the Persistence and Value Relevance of Earnings

Код 912832

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Аннотация к книге "The Relation between Long-Term Accruals and Operating Cash Flows. Implications for the Persistence and Value Relevance of Earnings"

The essential theme of accounting lies in accrual accounting. Many studies have explored behaviors of working capital accruals, but few have looked at long-term accruals. This study investigates the effect of conservative reporting on the relation between long-term accruals and operating cash flows. I find that the discretionary portion of depreciation accruals has a strong, negative relation with future operating cash flows. As depreciation accruals are inherently negative as an earnings...

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Издательство: Книга по требованию
Дата выхода: июль 2011
ISBN: 978-3-8364-9787-9
Объём: 92 страниц
Масса: 160 г
Размеры(высота, ширина, толщина), см: 23 x 16 x 1

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