Quarterly Earnings, Operating Cash Flow, and Accruals in Future Performance Assessment
This paper analyzes the informative content of quarterly earnings, operating cash flows, and accruals to assess future performance. The empirical analysis is based on 270 Brazilian non-financial firms listed on B3 from 2005 to 2018. Autoregressive models and variance decomposition were performed. Ov...
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| Опубліковано в:: | BAR - Brazilian Administration Review |
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| Автори: | , |
| Формат: | Artigo |
| Мова: | Inglês |
| Опубліковано: |
Associação Nacional de Pós-Graduação e Pesquisa em Administração
2020
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| Предмети: | |
| Онлайн доступ: | https://www.redalyc.org/articulo.oa?id=84166686001 https://www.redalyc.org/journal/841/84166686001/ https://www.redalyc.org/journal/841/84166686001/html/ https://www.redalyc.org/journal/841/84166686001/84166686001.epub https://www.redalyc.org/journal/841/84166686001/movil |
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