Changes in accrual properties and operating environment: Implications for cash flow predictability

Volume: 69, Issue: 2-3, Pages: 101313 - 101313
Published: Apr 1, 2020
Abstract
This paper reconciles conflicting evidence in prior literature on the relative ability of earnings and cash flows in predicting future cash flows. Further, we investigate the implications of temporal shifts in accrual properties and operating environment for cash flow predictability. Three key insights emerge. First, cash flows consistently outperform earnings in predicting future cash flows. Second, accruals and its components, including those...
Paper Details
Title
Changes in accrual properties and operating environment: Implications for cash flow predictability
Published Date
Apr 1, 2020
Volume
69
Issue
2-3
Pages
101313 - 101313
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