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Tekijä:Haw, I-M.
Qi, D.
Wu, W.
Otsikko:The nature of information in accurals and cash flows in an emerging capital market: the case of China
Lehti:International Journal of Accounting
2001 : VOL. 36:4, p. 391-406
Asiasana:CASH FLOW
EMERGING MARKETS
INFORMATION
CHINA
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 230234
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