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| Author: | Ali, A. |
| Title: | The incremental information content of earnings, working capital from operations, and cash flows |
| Journal: | Journal of Accounting Research
1994 : SPRING, VOL. 32:1, p. 61-74 |
| Index terms: | CASH FLOW INFORMATION EARNINGS WORKING CAPITAL |
| Language: | eng |
| Abstract: | Prior studies have documented the information content of earnings for share prices but have not provided conclusive evidence on the incremental information content of working capital and cash flows from operations. These studies assume linear relations between abnormal returns and accounting information. In this paper, the author extends prior research by allowing for nonlinear relations between returns and each of three performance variables (earnings, working capital from operations, and cash flow). |
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