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...
| Main Authors: | , |
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| Format: | Monograph |
| Language: | English |
| Published: |
Universiti Utara Malaysia
2005
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/5974/1/CASH_FLOWS%2C_ACCRUALS%2C_EARNINGS_AND_EARNINGS.pdf |