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  • Further evidence of the relationship between accruals and future cash flows

    Author(s)
    Farshadfar, Shadi
    Monem, Reza
    Griffith University Author(s)
    Monem, Reza
    Year published
    2017
    Metadata
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    Abstract
    Focusing only on operating accruals in accrual‐based studies results in a loss of information and noisy measures of both accrual and cash flow components of earnings. Thus, we examine the relative importance of working capital accruals, non‐current operating accruals, and financing accruals with regard to future cash flows from operations (CFO). Using Australian data, we provide evidence that both working capital and non‐current operating accruals are important for explaining future CFO but that the contribution of financing accruals is not significant. Moreover, the asset component of accruals plays a more important role ...
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    Focusing only on operating accruals in accrual‐based studies results in a loss of information and noisy measures of both accrual and cash flow components of earnings. Thus, we examine the relative importance of working capital accruals, non‐current operating accruals, and financing accruals with regard to future cash flows from operations (CFO). Using Australian data, we provide evidence that both working capital and non‐current operating accruals are important for explaining future CFO but that the contribution of financing accruals is not significant. Moreover, the asset component of accruals plays a more important role in explaining future CFO than the liability component.
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    Journal Title
    Accounting and Finance
    DOI
    https://doi.org/10.1111/acfi.12260
    Note
    This publication has been entered into Griffith Research Online as an Advanced Online Version.
    Subject
    Financial accounting
    Publication URI
    http://hdl.handle.net/10072/382663
    Collection
    • Journal articles

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