| Cash Flow from Operations, Accruals and Earnings Persistency |
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| 作者姓名： | Lei Zhan Jingda Wang |
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| 作者单位： | [1]Zhongnan University of Economics and Law [2]Capital University of Economics and Business |
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| 摘 要： |
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Cash Flow from Operations, Accruals and Earnings Persistency |
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| Lei Zhan Jingda Wang.Cash Flow from Operations, Accruals and Earnings Persistency[J].Journal of Modern Accounting and Auditing,2006,2(6):10-15. |
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| Abstract: | Persistency of earnings is an important measure of eamings quality. It is generally accepted that the more the persistency is, the higher the quality of earnings is. We analyze the characteristic factors influencing earnings persistency, use data of A-share listed companies during 1998-2004, and find that earnings persistency is significantly related to the nature of earnings, the cash content of earnings and the quality of accruals. |
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| Keywords: | earnings persistency cash flow from operations quality of accruals |
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