The relation between earnings and cash flows
A simple model of earnings, cash flows and accruals is developed by assuming a random walk sales process, variable and fixed costs, accounts receivable and payable, and inventor...
Publications
5 shownA Market-Based Evaluation of Discretionary Accrual Models
In this study we specify a simple earnings model, present managerial discretion hypotheses from existing literature, and assume efficient markets in order to evaluate five discr...
Frequent Co-Authors
Researcher Info
- h-index
- 5
- Publications
- 5
- Citations
- 8,022
- Institution
- University of Rochester
External Links
Impact Metrics
h-index
5
h-index: Number of publications with at least h citations each.