We extend the analysis in Sloan (1996) to identify the source of information in accruals about earnings quality. Our results indicate that information in accruals about earnings quality is not limited to the current accruals analyzed by Sloan, but extends to non-current accruals. We also show ...
DoStockPricesFullyReflectInformationinAccrualsandCashFlowsAboutFutureEarnings?RichardG.Sloan 在财务报告分析中，我们最常关注和强调的工作之一，就是对当期盈余的应计部分和现金部分进行分析，并在此基础上对未来盈余进行评估。我们之所以如此关注盈余的组成成分，内在的原因是应计项目一般很少会在未来期的盈余当中重复发生...
aThe coefficient of Connected is significant at standard levels in all regression employing volatility measures; and it is significant in 4 out of the 6 regressions in which we employ the median absolute value of accruals. coefficient连接是signifi伪善言辞在标准水平在使用挥发性措施的...
This paper examines the information content of alternative summary performance measures, using stock returns as the benchmark, for 138 REITs during 1994–1996. This paper tests for both incremental and relative information content of FFO (a voluntarily disclosed, accounting-based performance measure that...
Which accounting concept states that omitting or misstating this information could influence users of the financial statements? A、The consistency concept B、The accruals concept C、The materiality concept D、The going concern concept 点击查看答案 第6题 A vessel arrives in a foreign port and the ...
And yet, information about the societies permeated all aspects of Romantic culture. Groups such as the Rosicrucians and the Freemasons fa 虽然秘密社团行使了极大的文化影响在晚十八个期间和及早第十九个世纪,他们从浪漫学者受到了一点注意。 仍然,关于社会的信息渗入了浪漫文化的所有方面。 小组例如Rosicrucians...
( 1996 ), “ Do stock prices fully reflect information in accruals and cash flows about future earnings? ”, Accounting Review, Vol. 71 No. 3, pp... SR Stubben - 《Accounting Review》 被引量: 320发表: 2010年 Going, Going, Gone? The Apparent Demise of the Accruals Anomaly R. G. 19...
LIUQING WANG DO STOCK PRICE FULLY REFLECT INFORMATION IN ACCRUALS AND CASH FLOWS ABOUT FUTURE EARNINGS RICHARD G. SLOAN Oct 2013 University of Pennsyvania. 第七章 抽樣與抽樣分配 蒐集統計資料最常見的方式是抽查。這 牽涉到兩個問題: 抽出的樣本是否具有代表性?是否能反應出母體的特徵?
accruals Interest-bearing bank and other borrowings Contract liabilities Lease liabilities Due to related companies Tax payable Senior notes Total current liabilities NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 38 Leading Holdings Group Limited Interim Report 2022 Notes 30 June 2022 (...
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?Richard G.Sloan (1996)IntroductionDevelopment of HypothesesSample Formation and Variable MeasurementEmpirical AnalysisConclusionsContents IntroductionNO.1引文IntroductionIntroductionAccrualsEarningpersistenceStock priceCash flowDe...