The Information Content of Earnings and Accruals to Predict Future Cash Flow
碩士 === 國立臺灣大學 === 會計學研究所 === 101 === Based on the model from Barth et al. (2001) (hereafter BCN), this study disaggregates the earnings into two parts, cash flow and accruals, in order to find a relation between disaggregated earnings and future cash flow. BCN (2001) showed that each part of accru...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/87468294625025371840 |