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| Author: | Plenborg, T. |
| Title: | An examination of the information content of Danish earnings and cash flows |
| Journal: | Accounting and Business Research
1999 : WINTER, VOL. 30:1, p. 43-55 |
| Index terms: | Accounting Cash flow Debt management Earnings Information Denmark Europe |
| Language: | eng |
| Abstract: | This study examines the information content of earnings and cash flows on the basis of Danish data. The study is motivated by the recent implementation of the Danish cash flow standard RV 11. The study examines the information content of cash flow after investments and net cash flow. Results show among others that earnings are relatively more informative than cash flows. |
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