Discussion of “The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability”
Abstract Fairfield et al. (2003a, this issue) suggests that the accrual effect in Sloan (1996) is at least partly due to the fact that accruals signify an increase in (less-productive) net operating assets. Thus, the paper is a useful and thought-provoking reminder that accruals have both earnings a...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Dichev, Ilia D. [verfasserIn] |
|---|
| Format: |
Artikel |
|---|---|
| Sprache: |
Englisch |
| Erschienen: |
2003 |
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| Schlagwörter: |
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| Anmerkung: |
© Kluwer Academic Publishers 2003 |
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| Übergeordnetes Werk: |
Enthalten in: Review of accounting studies - Kluwer Academic Publishers, 1996, 8(2003), 2-3 vom: Juni, Seite 245-250 |
|---|---|
| Übergeordnetes Werk: |
volume:8 ; year:2003 ; number:2-3 ; month:06 ; pages:245-250 |
| Links: |
|---|
| DOI / URN: |
10.1023/A:1024465429014 |
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OLC2074875096 |
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| 520 | |a Abstract Fairfield et al. (2003a, this issue) suggests that the accrual effect in Sloan (1996) is at least partly due to the fact that accruals signify an increase in (less-productive) net operating assets. Thus, the paper is a useful and thought-provoking reminder that accruals have both earnings and balance sheet effects. However, the impact of the empirical results is diminished by the lack of a convincing story that ties and grounds these results to other knowledge in the area. | ||
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10.1023/A:1024465429014 doi (DE-627)OLC2074875096 (DE-He213)A:1024465429014-p DE-627 ger DE-627 rakwb eng 650 VZ 3,2 ssgn Dichev, Ilia D. verfasserin aut Discussion of “The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability” 2003 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier © Kluwer Academic Publishers 2003 Abstract Fairfield et al. (2003a, this issue) suggests that the accrual effect in Sloan (1996) is at least partly due to the fact that accruals signify an increase in (less-productive) net operating assets. Thus, the paper is a useful and thought-provoking reminder that accruals have both earnings and balance sheet effects. However, the impact of the empirical results is diminished by the lack of a convincing story that ties and grounds these results to other knowledge in the area. Empirical Result Cash Flow Balance Sheet Future Operating Operating Income Enthalten in Review of accounting studies Kluwer Academic Publishers, 1996 8(2003), 2-3 vom: Juni, Seite 245-250 (DE-627)215147014 (DE-600)1334761-5 (DE-576)078411211 1380-6653 nnns volume:8 year:2003 number:2-3 month:06 pages:245-250 https://doi.org/10.1023/A:1024465429014 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_4012 GBV_ILN_4029 GBV_ILN_4082 GBV_ILN_4310 AR 8 2003 2-3 06 245-250 |
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Abstract Fairfield et al. (2003a, this issue) suggests that the accrual effect in Sloan (1996) is at least partly due to the fact that accruals signify an increase in (less-productive) net operating assets. Thus, the paper is a useful and thought-provoking reminder that accruals have both earnings and balance sheet effects. However, the impact of the empirical results is diminished by the lack of a convincing story that ties and grounds these results to other knowledge in the area. © Kluwer Academic Publishers 2003 |
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Abstract Fairfield et al. (2003a, this issue) suggests that the accrual effect in Sloan (1996) is at least partly due to the fact that accruals signify an increase in (less-productive) net operating assets. Thus, the paper is a useful and thought-provoking reminder that accruals have both earnings and balance sheet effects. However, the impact of the empirical results is diminished by the lack of a convincing story that ties and grounds these results to other knowledge in the area. © Kluwer Academic Publishers 2003 |
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Abstract Fairfield et al. (2003a, this issue) suggests that the accrual effect in Sloan (1996) is at least partly due to the fact that accruals signify an increase in (less-productive) net operating assets. Thus, the paper is a useful and thought-provoking reminder that accruals have both earnings and balance sheet effects. However, the impact of the empirical results is diminished by the lack of a convincing story that ties and grounds these results to other knowledge in the area. © Kluwer Academic Publishers 2003 |
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