Analyzing the Impact of Cash Flows and Accruals on Stock Returns
Journal of Accounting and Finance Research
The influence of cash flows and accruals on stock returns are studied using cross-sectional time-series analysis. Methodological issues are considered so that pooled data from a large cross-section of firms over a decade in time can be analyzed.
Recommended CitationSimons, Kathleen and McCarthy, Joseph, "Analyzing the Impact of Cash Flows and Accruals on Stock Returns" (2005). Accounting Journal Articles. Paper 85.