You are on page 1of 2

(Lev and Ohlson 1982, Christie 1987, Landsman and Magliolo 1988, Dechow 1994,

Kothari and Zimmerman 1995, Green, Stark et al. 1996, Sloan 1996, Gertz,
Engelmann et al. 1999, Barth, Cram et al. 2001, Bartov, Goldberg et al. 2001, Akbar
and Stark 2003, Gibbs, Belmont et al. 2003, Hung and Subramanyam 2007, Liu,
Nissim et al. 2007, Subramanyam and Venkatachalam 2007, Kumar and Krishnan
2008, Soares, Osorio et al. 2009)
Akbar, S. and A. W. Stark (2003). "Deflators, net shareholder cash flows, dividends,
capital contributions and estimated models of corporate valuation." Journal of
Business Finance & Accounting 30(910): 1211-1233.
Barth, M. E., et al. (2001). "Accruals and the prediction of future cash flows." The
accounting review 76(1): 27-58.
Bartov, E., et al. (2001). "The Valuationrelevance of Earnings and Cash Flows: an
International Perspective." Journal of International Financial Management &
Accounting 12(2): 103-132.
Christie, A. A. (1987). "On cross-sectional analysis in accounting research." Journal
of accounting and economics 9(3): 231-258.
Dechow, P. M. (1994). "Accounting earnings and cash flows as measures of firm
performance: The role of accounting accruals." Journal of accounting and
economics 18(1): 3-42.
Gertz, S., et al. (1999). "Regulation of B-dependent transcription of sigB and
asp23 in two different Staphylococcus aureus strains." Molecular and General
Genetics MGG 261(3): 558-566.
Gibbs, R. A., et al. (2003). "The international HapMap project." Nature 426(6968):
789-796.
Green, J. P., et al. (1996). "UK evidence on the market valuation of research and
development expenditures." Journal of Business Finance & Accounting 23(2):
191-216.
Hung, M. and K. Subramanyam (2007). "Financial statement effects of adopting
international accounting standards: the case of Germany." Review of
accounting studies 12(4): 623-657.
Kothari, S. P. and J. L. Zimmerman (1995). "Price and return models." Journal of
accounting and economics 20(2): 155-192.
Kumar, K. R. and G. V. Krishnan (2008). "The value-relevance of cash flows and
accruals: The role of investment opportunities." The accounting review 83(4):
997-1040.
Landsman, W. R. and J. Magliolo (1988). "Cross-sectional capital market research
and model specification." Accounting Review: 586-604.

Lev, B. and J. A. Ohlson (1982). "Market-based empirical research in accounting: A


review, interpretation, and extension." Journal of Accounting Research: 249322.
Liu, J., et al. (2007). "Is cash flow king in valuations?" Financial Analysts Journal
63(2): 56-68.
Sloan, R. (1996). "Do stock prices fully reflect information in accruals and cash flows
about future earnings?(Digest summary)." Accounting Review 71(3): 289-315.
Soares, S., et al. (2009). "Conditional cash transfers in Brazil, Chile and Mexico:
impacts upon inequality." Estudios econmicos(1): 207-224.
Subramanyam, K. and M. Venkatachalam (2007). "Earnings, cash flows, and ex post
intrinsic value of equity." The accounting review 82(2): 457-481.

You might also like