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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Bibliographic Details
Main Authors: Md Yusof, Mohd 'Atef, Ishak, Rokiah
Format: Monograph
Language:English
Published: Universiti Utara Malaysia 2005
Subjects:
Online Access:http://repo.uum.edu.my/5974/1/CASH_FLOWS%2C_ACCRUALS%2C_EARNINGS_AND_EARNINGS.pdf
http://repo.uum.edu.my/5974/
http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000235936
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