Accruals and the Prediction of Future Cash Flows
Building on the Dechow et al. (1998) model of the accrual process, this study investigates the role of accruals in predicting future cash flows. The model shows that each accrua...
Building on the Dechow et al. (1998) model of the accrual process, this study investigates the role of accruals in predicting future cash flows. The model shows that each accrua...
*Stanford University; tCornell University; +Northwestern University. We appreciate comments from workshop participants at Baruch College, Cornell University, Harvard Business Sc...
h-index: Number of publications with at least h citations each.