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- W2567334041 endingPage "128" @default.
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- W2567334041 abstract "The global proliferation of reporting non-International Financial Reporting Standards (IFRS) (pro forma)earnings has been subject to academic debate and regulatory reform. This study examines whether non-IFRS earnings contain statistically significant information on future cash flow predictability that could be useful for investors. The study uses data from large Australian listed companies over a six-year period (2006–11) covering three distinctive periods around the global financial crisis (GFC): pre-GFC, GFC and post-GFC. Results based on fixed effects panel estimation methods suggest non-IFRS earnings do exert a significantly positive impact on future cash flow predictability but only during pre-crisis and crisis periods." @default.
- W2567334041 created "2017-01-06" @default.
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- W2567334041 date "2016-12-26" @default.
- W2567334041 modified "2023-09-27" @default.
- W2567334041 title "Future Cash Flow Predictability of Non-IFRS Earnings: Australian Evidence" @default.
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- W2567334041 doi "https://doi.org/10.1111/auar.12113" @default.
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