Earnings Quality and Stock Returns
收藏NBER2001-05-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w8308
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资源简介：
An exclusive focus on bottom-line income misses important information about the quality of earnings. Accruals (the difference between accounting earnings and cash flow) are reliably, negatively associated with future stock returns. Earnings increases that are accompanied by high accruals, suggesting
提供机构：
美国国家经济研究局
创建时间：
2001-05-01
