Show simple item record

dc.contributor.authorDichev, Ilia D.en_US
dc.date.accessioned2006-09-11T19:20:01Z
dc.date.available2006-09-11T19:20:01Z
dc.date.issued2003-06en_US
dc.identifier.citationDichev, Ilia D.; (2003). "Discussion of “The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability”." Review of Accounting Studies 8 (2-3): 245-250. <http://hdl.handle.net/2027.42/47736>en_US
dc.identifier.issn1380-6653en_US
dc.identifier.issn1573-7136en_US
dc.identifier.urihttps://hdl.handle.net/2027.42/47736
dc.description.abstractFairfield et al. (2003a, this issue) suggests that the accrual effect in Sloan (1996) is at least partly due to the fact that accruals signify an increase in (less-productive) net operating assets. Thus, the paper is a useful and thought-provoking reminder that accruals have both earnings and balance sheet effects. However, the impact of the empirical results is diminished by the lack of a convincing story that ties and grounds these results to other knowledge in the area.en_US
dc.format.extent71185 bytes
dc.format.extent3115 bytes
dc.format.mimetypeapplication/pdf
dc.format.mimetypetext/plain
dc.language.isoen_US
dc.publisherKluwer Academic Publishers; Springer Science+Business Mediaen_US
dc.subject.otherEconomics / Management Scienceen_US
dc.subject.otherAccounting/Auditingen_US
dc.subject.otherFinance /Bankingen_US
dc.titleDiscussion of “The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability”en_US
dc.typeArticleen_US
dc.subject.hlbsecondlevelEconomicsen_US
dc.subject.hlbtoplevelBusinessen_US
dc.description.peerreviewedPeer Revieweden_US
dc.contributor.affiliationumUniversity of Michigan Business School, USAen_US
dc.contributor.affiliationumcampusAnn Arboren_US
dc.description.bitstreamurlhttp://deepblue.lib.umich.edu/bitstream/2027.42/47736/1/11142_2004_Article_5127178.pdfen_US
dc.identifier.doihttp://dx.doi.org/10.1023/A:1024465429014en_US
dc.identifier.sourceReview of Accounting Studiesen_US
dc.owningcollnameInterdisciplinary and Peer-Reviewed


Files in this item

Show simple item record