首页 | 本学科首页   官方微博 | 高级检索  
     检索      


Interfirm differences in earnings variability: an analysis of fundamentals,cash flows and accruals
Authors:Peter A Silhan
Institution:Department of Accountancy, University of Illinois at Urbana‐Champaign, , Champaign, IL, USA
Abstract:Prior research shows that the time‐series variability of corporate earnings affects forecasting accuracy and corporate risk, yet little is known about the determinants of earnings variability. This study analyses interfirm differences in earnings variability. Large‐sample evidence shows how the ratio of accrual variability to cash‐flow variability varies across a cross‐section of firms and how these components and the correlation between contemporaneous cash flows and accruals are related to key economic fundamentals.
Keywords:Accrual accounting  Earnings variability  Economic fundamentals
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号