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European Accounting Review Volume 6, 1997 - Issue 4
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Original Articles

The role of cash flows and accruals in explaining security returns: evidence for the UK

Andreas Charitou University of Cyprus and University of Toronto
Pages 629-652 | Published online: 07 Dec 2010

Citations (18)

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Pascal Dumontier & Bernard Raffournier. (2002) Accounting and capital markets: a survey of the European evidence. European Accounting Review 11:1, pages 119-151.
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Articles from other publishers (17)

Amadin Victor Idehen & Karen Akhator. (2021) Examining the cash flow statement relevance for measuring the business performance in Nigeria. International Journal of Research in Business and Social Science (2147- 4478) 10:4, pages 249-254.
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Shadi Farshadfar & Reza M. Monem. (2019) Further evidence of the relationship between accruals and future cash flows. Accounting & Finance 59:1, pages 143-176.
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Wael Mostafa. (2014) The relative information content of cash flows and earnings affected by their extremity. Managerial Finance 40:7, pages 646-661.
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Shadi Farshadfar & Reza Monem. (2013) The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings: a re-examination and extension. Accounting & Finance 53:4, pages 1061-1082.
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Khokan Bepari, Sheikh F. Rahman & Abu Taher Mollik. (2013) Value relevance of earnings and cash flows during the global financial crisis. Review of Accounting and Finance 12:3, pages 226-251.
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Shadi Farshadfar & Reza Monem. (2013) Further Evidence on the Usefulness of Direct Method Cash Flow Components for Forecasting Future Cash Flows. The International Journal of Accounting 48:1, pages 111-133.
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Laura Arnedo, Fermín Lizarraga & Santiago Sánchez. (2011) The role of accounting accruals for the prediction of future cash flows: evidence from Spain. SERIEs 3:4, pages 499-520.
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Shadi Farshadfar & Reza Monem. (2012) WITHDRAWN: Further evidence on the usefulness of cash flow components for forecasting future cash flows. The International Journal of Accounting.
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Padmini Srinivasan & M.S. Narasimhan. (2012) The value relevance of consolidated financial statements in an emerging market. Asian Review of Accounting 20:1, pages 58-73.
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Nikola Petrovic, Stuart Manson & Jerry Coakley. (2009) Does Volatility Improve UK Earnings Forecasts?. Journal of Business Finance & Accounting 36:9-10, pages 1148-1179.
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Ahsan Habib. (2008) The role of accruals and cash flows in explaining security returns: Evidence from New Zealand. Journal of International Accounting, Auditing and Taxation 17:1, pages 51-66.
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S. Sánchez Alegría, F. Lizarraga Dallo & I. Glaría Aznárez. (2008) EL ESTADO DE FLUJOS DE TESORERÍA SEGÚN LAS ETAPAS DEL CICLO DE VIDA DE LA EMPRESA: UNA APROXIMACIÓN EMPÍRICA. Investigaciones Europeas de Dirección y Economía de la Empresa 14:2, pages 211-227.
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C.S. Agnes Cheng & Simon S.M. Yang. (2003) The Incremental Information Content of Earnings and Cash Flows from Operations Affected by Their Extremity. Journal of Business Finance <html_ent glyph="@amp;" ascii="&"/> Accounting 30:1-2, pages 73-116.
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J.PETER GREEN. (1999) THE IMPACT OF THE QUALITY OF EARNINGS ON THE VALUATION RELEVANCE OF CASH FLOW DISCLOSURES. The British Accounting Review 31:4, pages 387-413.
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Theo Christopher & Salleh Hassan. (1999) Usefulness of Statement of Cash Flows: Evidence from Malaysian Analysts. Asian Review of Accounting 7:2, pages 84-95.
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Juha-Pekka Kallunki & Eija Paakki. (2005) Stock Market Response to IFRS/IAS Cash Flows. SSRN Electronic Journal.
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Padmini Srinivasan & M. S. Narasimhan. (2010) An Evaluation of Value Relevance of Consolidated Earnings and Cash Flow Reporting in India. SSRN Electronic Journal.
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