How to cite this paper
Torghabeh, M., Parsian, H & Kolookhi, A. (2014). A study on relationship between earnings before tax, interest and operational cash flows with stockholders’ equity ,.Management Science Letters , 4(8), 1699-1706.
Refrences
Bartov, E., Goldberg, S. R., & Kim, M. S. (2001). The Valuation?relevance of Earnings and Cash Flows: an International Perspective. Journal of International Financial Management & Accounting, 12(2), 103-132.
Bowen, R. M., Burgstahler, D., & Daley, L. A. (1987). The incremental information content of accrual versus cash flows. Accounting Review, 62(4), 723-747.
Charitou, A., Clubb, C., & Andreou, A. (2000). The value relevance of earnings and cash flows: empirical evidence for Japan. Journal of International Financial Management & Accounting, 11(1), 1-22.
Chan, K., Chan, L. K., Jegadeesh, N., & Lakonishok, J. (2006). Earnings Quality and Stock Returns*. The Journal of Business, 79(3), 1041-1082.
Dechow, P. M. (1994). Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of accounting and economics, 18(1), 3-42.
Easton, P. D., Harris, T. S., & Ohlson, J. A. (1992). Aggregate accounting earnings can explain most of security returns: The case of long return intervals. Journal of Accounting and Economics, 15(2), 119-142.
Gombola, M. J., & Ketz, J. E. (1983). A caveat on measuring cash flow and solvency. Financial Analysts Journal, 39(5), 66-72.
Haw, I. M., Qi, D., & Wu, W. (2001). The nature of information in accruals and cash flows in an emerging capital market: The case of China. The International Journal of Accounting, 36(4), 391-406.
Hodgson, A., & Stevenson?Clarke, P. (2000). Earnings, cashflows and returns: Functional relations and the impact of firm size. Accounting & Finance, 40(1), 51-74.
Rayburn, J. (1986). The association of operating cash flow and accruals with security returns. Journal of Accounting Research, 24, 112-133.
Subramanyam, K. R., & Venkatachalam, M. (2007). Earnings, cash flows, and ex post intrinsic value of equity. The Accounting Review, 82(2), 457-481.
Rapp, M. (2010). Information asymmetries and the value-relevance of cash flow and accounting figures–empirical analysis and implications for managerial accounting.
Wilson, G. P. (1987). 1986 Competitive Manuscript Award: The Incremental Information Content of the Accrual and Funds Components of Earnings after Controlling for Earnings. Accounting Review, 62, 293-322.
Bowen, R. M., Burgstahler, D., & Daley, L. A. (1987). The incremental information content of accrual versus cash flows. Accounting Review, 62(4), 723-747.
Charitou, A., Clubb, C., & Andreou, A. (2000). The value relevance of earnings and cash flows: empirical evidence for Japan. Journal of International Financial Management & Accounting, 11(1), 1-22.
Chan, K., Chan, L. K., Jegadeesh, N., & Lakonishok, J. (2006). Earnings Quality and Stock Returns*. The Journal of Business, 79(3), 1041-1082.
Dechow, P. M. (1994). Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of accounting and economics, 18(1), 3-42.
Easton, P. D., Harris, T. S., & Ohlson, J. A. (1992). Aggregate accounting earnings can explain most of security returns: The case of long return intervals. Journal of Accounting and Economics, 15(2), 119-142.
Gombola, M. J., & Ketz, J. E. (1983). A caveat on measuring cash flow and solvency. Financial Analysts Journal, 39(5), 66-72.
Haw, I. M., Qi, D., & Wu, W. (2001). The nature of information in accruals and cash flows in an emerging capital market: The case of China. The International Journal of Accounting, 36(4), 391-406.
Hodgson, A., & Stevenson?Clarke, P. (2000). Earnings, cashflows and returns: Functional relations and the impact of firm size. Accounting & Finance, 40(1), 51-74.
Rayburn, J. (1986). The association of operating cash flow and accruals with security returns. Journal of Accounting Research, 24, 112-133.
Subramanyam, K. R., & Venkatachalam, M. (2007). Earnings, cash flows, and ex post intrinsic value of equity. The Accounting Review, 82(2), 457-481.
Rapp, M. (2010). Information asymmetries and the value-relevance of cash flow and accounting figures–empirical analysis and implications for managerial accounting.
Wilson, G. P. (1987). 1986 Competitive Manuscript Award: The Incremental Information Content of the Accrual and Funds Components of Earnings after Controlling for Earnings. Accounting Review, 62, 293-322.