Cash flows, accruals, earnings and earnings permanence are they value relevant
We investigated the issue of whether cash flows components and accruals are value-relevant beyond earnings in Malaysia following the announcement of new accounting standard MASB 5 Cash Flows Statement (FRS107). Based on a sample of 337 observations from 1999-2000, results from pooled OLS regression...
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| Format: | Monograph |
| Language: | English |
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Universiti Utara Malaysia
2005
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| Online Access: | https://repo.uum.edu.my/id/eprint/5974/1/CASH_FLOWS%2C_ACCRUALS%2C_EARNINGS_AND_EARNINGS.pdf |
| _version_ | 1825801884216066048 |
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| author | Md Yusof, Mohd 'Atef Ishak, Rokiah |
| author_facet | Md Yusof, Mohd 'Atef Ishak, Rokiah |
| author_sort | Md Yusof, Mohd 'Atef |
| collection | UUM |
| description | We investigated the issue of whether cash flows components and accruals are value-relevant beyond earnings in Malaysia following the announcement of new accounting standard MASB 5 Cash Flows Statement (FRS107). Based on a sample of 337 observations from 1999-2000, results from pooled OLS regression provides support for superiority of earnings over cash flows information over three different stock return models. In addition, we ran first- differenced estimation and found that cash flows from financing and investing are more value-relevant than cash flows from operation. |
| first_indexed | 2024-07-04T05:29:23Z |
| format | Monograph |
| id | uum-5974 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:29:23Z |
| publishDate | 2005 |
| publisher | Universiti Utara Malaysia |
| record_format | eprints |
| spelling | uum-59742013-07-18T06:59:12Z https://repo.uum.edu.my/id/eprint/5974/ Cash flows, accruals, earnings and earnings permanence are they value relevant Md Yusof, Mohd 'Atef Ishak, Rokiah HF5601 Accounting We investigated the issue of whether cash flows components and accruals are value-relevant beyond earnings in Malaysia following the announcement of new accounting standard MASB 5 Cash Flows Statement (FRS107). Based on a sample of 337 observations from 1999-2000, results from pooled OLS regression provides support for superiority of earnings over cash flows information over three different stock return models. In addition, we ran first- differenced estimation and found that cash flows from financing and investing are more value-relevant than cash flows from operation. Universiti Utara Malaysia 2005-09-20 Monograph NonPeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/5974/1/CASH_FLOWS%2C_ACCRUALS%2C_EARNINGS_AND_EARNINGS.pdf Md Yusof, Mohd 'Atef and Ishak, Rokiah (2005) Cash flows, accruals, earnings and earnings permanence are they value relevant. Project Report. Universiti Utara Malaysia, Sintok. (Unpublished) http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000235936 |
| spellingShingle | HF5601 Accounting Md Yusof, Mohd 'Atef Ishak, Rokiah Cash flows, accruals, earnings and earnings permanence are they value relevant |
| title | Cash flows, accruals, earnings and earnings permanence are they value relevant |
| title_full | Cash flows, accruals, earnings and earnings permanence are they value relevant |
| title_fullStr | Cash flows, accruals, earnings and earnings permanence are they value relevant |
| title_full_unstemmed | Cash flows, accruals, earnings and earnings permanence are they value relevant |
| title_short | Cash flows, accruals, earnings and earnings permanence are they value relevant |
| title_sort | cash flows accruals earnings and earnings permanence are they value relevant |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/5974/1/CASH_FLOWS%2C_ACCRUALS%2C_EARNINGS_AND_EARNINGS.pdf |
| work_keys_str_mv | AT mdyusofmohdatef cashflowsaccrualsearningsandearningspermanencearetheyvaluerelevant AT ishakrokiah cashflowsaccrualsearningsandearningspermanencearetheyvaluerelevant |