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| Author: | Green, P. |
| Title: | The impact of the quality of earnings on the valuation relevance of cash flow disclosures |
| Journal: | British Accounting Review
1999 : DEC, VOL. 31:4, p. 387-414 |
| Index terms: | QUALITY EARNINGS VALUATION |
| Language: | eng |
| Abstract: | This study investigates whether the "quality of earnings", defined as the relationship between profitability and cash generating ability, is a conditioning factor with regard to the valuation relevance of cash flow disclosures. The study is performed on a sample of 197 British firms employing data over a 23-year period. The results of the study support the contention that the valuation relevance of cash flow disclosures is conditional upon the "quality of earnings", as previously defined. |
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