تصفح حسب الموضوع "Earnings"
السجلات المعروضة 1 -- 2 من 2
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Measuring the quality of earnings
( Emerald , 2005 , Article)Purpose - Although the academic research on the quality of earnings has been improved by presenting different approaches of measurement, there is no agreed-upon generally accepted approach to measure the earning quality. ... -
The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context
( Elsevier , 2020 , Article)This study investigates the aptitudes of the cash-based and accrual-based accounting data for predicting future cash flows from operations in the French context. In addition, our paper aims to investigate the effect of the ...