The interaction between earnings and cash flow : the consistency of signals and the effect of accruals volatility
This thesis examines whether the valuation relevance of earnings andlor cash flow is moderated by the consistency or the various combinations of signals provided by their unexpected surprises. This prediction is motivated by the expectation that consistent signaling of surprises in both measures wil...
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Bangor University
2001
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| Online Access: | https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.364558 |