The Information Content of Accounting Earnings and Cash Flows: The French Case (notice n° 454115)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01455cam a2200193 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121032550.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Janin, Rémi |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Information Content of Accounting Earnings and Cash Flows: The French Case |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2002.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 85 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper analyses the association between stock returns and earnings or cash-flows in order to compare the ability of these variables to convey information about firm value. The tests indicate that cash from operations (CFO) performs better than funds from operations (FFO) in explaining returns. This suggests that working capital accruals (the difference between CFO and FFO) convey relevant information about changes in firm value. However, the tests indicate also that earnings perform better than FFO in explaining returns. This suggests that long-term, accruals (the difference between earnings and FFO) convey also relevant information about changes in firm value. Therefore, the results provide evidence that accruals as a whole improve earnings’ ability to measure firm performance, as reflected in stock returns. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accruals |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting earnings |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | firm valuation |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 8 | 2 | 2002-06-01 | p. 69-85 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2002-2-page-69?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2002-2-page-69?lang=en&redirect-ssocas=7080</a> |
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