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Asia-Pacific Journal of Accounting & Economics, ISSN 1608-1625, 09/2019, Volume 26, Issue 5, pp. 511 - 531
We investigate the information content of management sales forecasts by developing an incremental accruals measure. We examine whether market efficiently... 
forecast accuracy | Incremental accruals | management sales forecasts | BUSINESS, FINANCE | LIQUIDITY | ERRORS | REVENUES | ANALYSTS | EARNINGS | ECONOMICS
Journal Article
Review of Accounting and Finance, ISSN 1475-7702, 02/2013, Volume 12, Issue 1, pp. 81 - 104
Purpose - In contrast to recent US studies, almost all prior UK studies have not supported the incremental information content of cash flow beyond earnings. In... 
Extreme cash flow | Investors | Extreme earnings | United Kingdom | Stock returns | Incremental information content | Moderate cash flow | Moderate earnings | Studies | Cash flow | Models | Earnings | Accruals | Cash flow statements
Journal Article
Australian Journal of Management, ISSN 0312-8962, 12/2004, Volume 29, Issue 2, pp. 201 - 223
Journal Article
Asia-Pacific Journal of Accounting & Economics, ISSN 1608-1625, 08/2011, Volume 18, Issue 2, pp. 145 - 168
This paper investigates information content of net income, other comprehensive income items, and "pseudo" comprehensive income for Japanese firms. The relative... 
Japanese GAAP | other comprehensive income | relative and incremental information content test | G32 | M40 | M41 | Comprehensive income | Relative and incremental information content test | Japanese gaap | Other comprehensive income | VALUE-RELEVANCE LITERATURE | MARKET | PERFORMANCE | RETURNS | RISK | VALUATION JUDGMENTS | BUSINESS, FINANCE | VALUES | ECONOMICS | SELECTION
Journal Article
CONTEMPORARY ACCOUNTING RESEARCH, ISSN 0823-9150, 2012, Volume 29, Issue 3, pp. 804 - 804
We use textual analysis software to quantify the language used in earnings press releases and the corresponding Management Discussion and Analysis (MD&A) for... 
BUSINESS, FINANCE | ANNOUNCEMENTS | DETERMINANTS | WORDS | NEWS | ACCRUALS | FILINGS | INCREMENTAL INFORMATION-CONTENT
Journal Article
ACCOUNTING HORIZONS, ISSN 0888-7993, 12/2019, Volume 33, Issue 4, pp. 77 - 93
Financial analysts and accounting regulators encourage companies to disclose the disaggregation of total capital expenditures (CAPX) into the portion for... 
BUSINESS, FINANCE | disaggregation | growth CAPX | MODEL | maintenance CAPX | INCREMENTAL INFORMATION-CONTENT | capital expenditures
Journal Article
Journal of Banking and Finance, ISSN 0378-4266, 2001, Volume 25, Issue 9, pp. 1665 - 1679
Theoretical models that relate volatility to the quantity of information are extended to a multi-asset setting and it is deduced that stock returns may or may... 
S&P 100 index | Stock returns | Incremental information | ARCH models | Volatility | C22 | G14 | ARRIVAL | BUSINESS, FINANCE | incremental information | MARKET VOLATILITY | CONDITIONAL HETEROSKEDASTICITY | TIME | ECONOMICS | volatility | OPTIONS | stock returns
Journal Article
Contemporary Accounting Research, ISSN 0823-9150, 2018, Volume 35, Issue 4, pp. 1816 - 1842
ABSTRACT The literature on the usefulness of analysts’ cash flow forecasts is unsettled, with Call et al. (), Mohanram (), and Radhakrishnan and Wu ()... 
BUSINESS, FINANCE | QUALITY | PERFORMANCE | EARNINGS FORECASTS | NAIVE EXTENSIONS | INCREMENTAL INFORMATION-CONTENT | DECLINE | Cash flow | Analysis | Stock prices | Cash flow forecasting | Accuracy | Analysts
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 2001, Volume 31, Issue 1, pp. 77 - 104
Journal Article
Journal of Business Finance & Accounting, ISSN 0306-686X, 06/1999, Volume 26, Issue 5‐6, pp. 757 - 778
A series of corporate failures in which auditors failed to warn about impending bankruptcy led to widespread criticism of the UK auditing profession during the... 
accuracy | auditing | incremental information | bankruptcy | Methods | Auditing
Journal Article
Journal Article