Table of contents
Accrual Accounting, Modified Cash Basis of Accounting and the Loan Decision: An Experiment in Functional Fixation
Ahmed Riahi‐BelkaouiThe paper presents the results of an empirical study in which bank loan officers evaluated a loan application which were accompanied by financial statements based on either…
1077
Cash Flow, Earnings, and Corporate Control
James W. Bannister, Ahmed Riahi‐BelkaouiThis paper examines the ability of cash flow and earnings based measures of return to assess the differences between target firms and their industries and to explain target firms'…
306
Market Reaction to Capital Structure Changes and its Association with Profits, Cashflow and Dividends
Michael S. Long, Ileen B. Malitz, Stephen E. SefcikWe provide evidence of stock market performance prior to announcements of the assuance or retirement of securities which is consistent with Myers and Majluf [1984] and Miller and…
370
Empirical Evidence on the Time‐Series Properties of Operating Cash Flows
William S. Hopwood, James C. McKeownThis study investigates the time‐series properties of operating cash flows per share and earnings per share for all manufacturing firms on the Compustat Quarterly Industrial tape…
146
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson