FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3123939208> ?p ?o ?g. }

• W3123939208 startingPage "353" @default.
• W3123939208 abstract "In this paper we examine the validity of using one-year-ahead cash ‡ows prediction tests as a substitute for the value relevance test of earnings. We show theoretically that the R 2 of the cash ‡ows prediction regression is contaminated by the presence of (1) noise in the cash ‡ows and (2) spurious, i.e., value-unrelated, correlation between one-year-ahead cash ‡ows and current earnings. We test if either of the above two factors contribute to the result of Kim and Kross (2005) that the ability of earnings to predict one-year-ahead cash ‡ows has increased over the recent decades, in contrast to the evidence of decreasing value relevance of earnings. We …nd empirical evidence that both factors contributed to their result and conclude that the cash ‡ows prediction test is a poor substitute for the value relevance test of earnings." @default.
• W3123939208 created "2021-02-01" @default.
• W3123939208 creator A5022465369 @default.
• W3123939208 creator A5063270333 @default.
• W3123939208 creator A5085353420 @default.
• W3123939208 date "2007-01-01" @default.
• W3123939208 modified "2023-09-28" @default.
• W3123939208 title "The Value Relevance of Earnings and the Prediction of One-Year-Ahead Cash Flows" @default.
• W3123939208 cites W1538137979 @default.
• W3123939208 cites W1727275149 @default.
• W3123939208 cites W1979825610 @default.
• W3123939208 cites W1993981983 @default.
• W3123939208 cites W2010743243 @default.
• W3123939208 cites W2027435802 @default.
• W3123939208 cites W2044854242 @default.
• W3123939208 cites W2046942780 @default.
• W3123939208 cites W2050201295 @default.
• W3123939208 cites W2051971414 @default.
• W3123939208 cites W2059951732 @default.
• W3123939208 cites W2061516303 @default.
• W3123939208 cites W2074531150 @default.
• W3123939208 cites W2147779565 @default.
• W3123939208 cites W2321597487 @default.
• W3123939208 cites W3121456122 @default.
• W3123939208 cites W3121951548 @default.
• W3123939208 cites W3122547505 @default.
• W3123939208 cites W3122987060 @default.
• W3123939208 cites W3123014936 @default.
• W3123939208 cites W3123397688 @default.
• W3123939208 cites W3124503851 @default.
• W3123939208 cites W3124813220 @default.
• W3123939208 cites W3125623687 @default.
• W3123939208 hasPublicationYear "2007" @default.
• W3123939208 type Work @default.
• W3123939208 sameAs 3123939208 @default.
• W3123939208 citedByCount "0" @default.
• W3123939208 crossrefType "journal-article" @default.
• W3123939208 hasAuthorship W3123939208A5022465369 @default.
• W3123939208 hasAuthorship W3123939208A5063270333 @default.
• W3123939208 hasAuthorship W3123939208A5085353420 @default.
• W3123939208 hasConcept C10138342 @default.
• W3123939208 hasConcept C105795698 @default.
• W3123939208 hasConcept C149782125 @default.
• W3123939208 hasConcept C151730666 @default.
• W3123939208 hasConcept C158154518 @default.
• W3123939208 hasConcept C162324750 @default.
• W3123939208 hasConcept C163428354 @default.
• W3123939208 hasConcept C166819830 @default.
• W3123939208 hasConcept C17744445 @default.
• W3123939208 hasConcept C199539241 @default.
• W3123939208 hasConcept C2776291640 @default.
• W3123939208 hasConcept C2777267654 @default.
• W3123939208 hasConcept C2778083465 @default.
• W3123939208 hasConcept C2781426361 @default.
• W3123939208 hasConcept C33923547 @default.
• W3123939208 hasConcept C86803240 @default.
• W3123939208 hasConcept C97256817 @default.
• W3123939208 hasConceptScore W3123939208C10138342 @default.
• W3123939208 hasConceptScore W3123939208C105795698 @default.
• W3123939208 hasConceptScore W3123939208C149782125 @default.
• W3123939208 hasConceptScore W3123939208C151730666 @default.
• W3123939208 hasConceptScore W3123939208C158154518 @default.
• W3123939208 hasConceptScore W3123939208C162324750 @default.
• W3123939208 hasConceptScore W3123939208C163428354 @default.
• W3123939208 hasConceptScore W3123939208C166819830 @default.
• W3123939208 hasConceptScore W3123939208C17744445 @default.
• W3123939208 hasConceptScore W3123939208C199539241 @default.
• W3123939208 hasConceptScore W3123939208C2776291640 @default.
• W3123939208 hasConceptScore W3123939208C2777267654 @default.
• W3123939208 hasConceptScore W3123939208C2778083465 @default.
• W3123939208 hasConceptScore W3123939208C2781426361 @default.
• W3123939208 hasConceptScore W3123939208C33923547 @default.
• W3123939208 hasConceptScore W3123939208C86803240 @default.
• W3123939208 hasConceptScore W3123939208C97256817 @default.
• W3123939208 hasIssue "4" @default.
• W3123939208 hasLocation W31239392081 @default.
• W3123939208 hasOpenAccess W3123939208 @default.
• W3123939208 hasPrimaryLocation W31239392081 @default.
• W3123939208 hasRelatedWork W1507757980 @default.
• W3123939208 hasRelatedWork W1851087928 @default.
• W3123939208 hasRelatedWork W191806822 @default.
• W3123939208 hasRelatedWork W1964844477 @default.
• W3123939208 hasRelatedWork W1997623161 @default.
• W3123939208 hasRelatedWork W2017035313 @default.
• W3123939208 hasRelatedWork W2051971414 @default.
• W3123939208 hasRelatedWork W2131317164 @default.
• W3123939208 hasRelatedWork W2164747977 @default.
• W3123939208 hasRelatedWork W2217592184 @default.
• W3123939208 hasRelatedWork W2310346542 @default.
• W3123939208 hasRelatedWork W2460050651 @default.
• W3123939208 hasRelatedWork W2558497442 @default.
• W3123939208 hasRelatedWork W2565258618 @default.
• W3123939208 hasRelatedWork W2612680331 @default.
• W3123939208 hasRelatedWork W2615667419 @default.
• W3123939208 hasRelatedWork W2787925543 @default.
• W3123939208 hasRelatedWork W3043212210 @default.
• W3123939208 hasRelatedWork W3094053628 @default.
• W3123939208 hasRelatedWork W1997004547 @default.
• W3123939208 hasVolume "17" @default.

• next