6533b822fe1ef96bd127cbac

RESEARCH PRODUCT

The value relevance of earnings, operating cash flow and accruals: A study on UK data

N. GarrodB. GinerM. Larran

subject

Terminal valueOperating cash flowEarningsbusiness.industryAccountingCash flow statementAccountingCash flowPrice/cash flow ratiobusinessGeneral Business Management and AccountingCash flow forecastingValuation (finance)

description

The purpose of the work reported in this paper is to establish the value relevance of earnings, operating cash flows and accruals for UK companies. Innovations in this paper are threefold: the use ...

https://doi.org/10.1080/10291954.2003.11435103