search query: @author Haw, I-M. / total: 2
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| Author: | Haw, I-M. Qi, D. Wu, W. |
| Title: | The nature of information in accurals and cash flows in an emerging capital market: the case of China |
| Journal: | International Journal of Accounting
2001 : VOL. 36:4, p. 391-406 |
| Index terms: | CASH FLOW EMERGING MARKETS INFORMATION CHINA |
| Language: | eng |
| Abstract: | This study investigates the relative and incremental information content of earnings, operating cash flows, and accurals in the emerging capital market of China. The issue is tested by regressing stock returns on the levels of earnings and their components. |
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