We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Earnings versus Cash Flow as a Predictor of Future Cash Flow Measures.
- Authors
Greenberg, Robert R.; Johnson, Glenn L.; Ramesh, K.
- Abstract
The FASB has asserted, without proof, that information about an enterprise's earnings based on accrual accounting generally provides a better indication of a company's ability to generate favorable cash flows than information about cash flows themselves. This study tests that assertion, empirically. The test results provide empirical evidence supporting the FASB's contention.
- Publication
Journal of Accounting, Auditing & Finance, 1986, Vol 1, Issue 4, p266
- ISSN
0148-558X
- Publication type
Academic Journal
- DOI
10.1177/0148558X8600100402