How to cite this paper
Ahmadi, Y & Makarani, K. (2013). Investigating the persistence of earnings components and pricing test of abnormal changes in cash.Management Science Letters , 3(3), 763-770.
Refrences
Almeida, H., Campello, M., & Weisbach, M. S. (2005). The cash flow sensitivity of cash. The
Journal of Finance, 59(4), 1777-1804.
Arslan, ?., Florackis, C., & Ozkan, A. (2006). The role of cash holdings in reducing investment–cash
flow sensitivity: Evidence from a financial crisis period in an emerging market. Emerging Markets
Review, 7(4), 320-338.
Baskin, J. (1987). Corporate liquidity in games of monopoly power. The Review of Economics and
Statistics, 312-319.
Bates, T. W., Kahle, K. M., & Stulz, R. M. (2009). Why do US firms hold so much more cash than
they used to?. The Journal of Finance, 64(5), 1985-2021.
Beaver, W., Lambert, R., & Morse, D. (1980). The information content of security prices. journal of
Accounting and Economics, 2(1), 3-28.
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.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual
estimation errors. The accounting review, 77(s-1), 35-59.
Dechow, P. M., Richardson, S. A., & Sloan, R. G. (2008). The persistence and pricing of the cash
component of earnings. Journal of Accounting Research,46(3), 537-566.
Deshmukh, S., & Vogt, S. C. (2005). Investment, cash flow, and corporate hedging. Journal of
Corporate Finance, 11(4), 628-644.
Dopuch, N., Mashruwala, R., Seethamraju, C., & Zach, T. (2005). Accrual determinants, sales
changes and their impact on empirical accrual models. Working paper, Washington University in
St. Louis.
Jiang, G. (2007). Stock performance and the mispricing of accruals. The International Journal of
Accounting, 42(2), 153-170.
Keynes, J.M. (1936). The General Theory of Employment Interest and Money. London, Macmillan
Keynes, JM 1937A.
Mishkin, F. S. (1986). A rational expectations approach to macroeconometrics: Testing policy
ineffectiveness and efficient-markets models. University of Chicago Press.
Ozkan, A., & Ozkan, N. (2004). Corporate cash holdings: An empirical investigation of UK
companies. Journal of Banking & Finance, 28(9), 2103-2134.
Richardson, S. (2003). Earnings quality and short sellers. Accounting Horizons, 49-61.
Richardson, S. A., Sloan, R. G., Soliman, M. T., & Tuna, I. (2005). Accrual reliability, earnings
persistence and stock prices. Journal of Accounting and Economics, 39(3), 437-485.
Sloan, R. (1996). Do stock prices fully reflect information in accruals and cash flows about future
earnings?. The Accounting Review, 71,289-315.
Journal of Finance, 59(4), 1777-1804.
Arslan, ?., Florackis, C., & Ozkan, A. (2006). The role of cash holdings in reducing investment–cash
flow sensitivity: Evidence from a financial crisis period in an emerging market. Emerging Markets
Review, 7(4), 320-338.
Baskin, J. (1987). Corporate liquidity in games of monopoly power. The Review of Economics and
Statistics, 312-319.
Bates, T. W., Kahle, K. M., & Stulz, R. M. (2009). Why do US firms hold so much more cash than
they used to?. The Journal of Finance, 64(5), 1985-2021.
Beaver, W., Lambert, R., & Morse, D. (1980). The information content of security prices. journal of
Accounting and Economics, 2(1), 3-28.
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.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual
estimation errors. The accounting review, 77(s-1), 35-59.
Dechow, P. M., Richardson, S. A., & Sloan, R. G. (2008). The persistence and pricing of the cash
component of earnings. Journal of Accounting Research,46(3), 537-566.
Deshmukh, S., & Vogt, S. C. (2005). Investment, cash flow, and corporate hedging. Journal of
Corporate Finance, 11(4), 628-644.
Dopuch, N., Mashruwala, R., Seethamraju, C., & Zach, T. (2005). Accrual determinants, sales
changes and their impact on empirical accrual models. Working paper, Washington University in
St. Louis.
Jiang, G. (2007). Stock performance and the mispricing of accruals. The International Journal of
Accounting, 42(2), 153-170.
Keynes, J.M. (1936). The General Theory of Employment Interest and Money. London, Macmillan
Keynes, JM 1937A.
Mishkin, F. S. (1986). A rational expectations approach to macroeconometrics: Testing policy
ineffectiveness and efficient-markets models. University of Chicago Press.
Ozkan, A., & Ozkan, N. (2004). Corporate cash holdings: An empirical investigation of UK
companies. Journal of Banking & Finance, 28(9), 2103-2134.
Richardson, S. (2003). Earnings quality and short sellers. Accounting Horizons, 49-61.
Richardson, S. A., Sloan, R. G., Soliman, M. T., & Tuna, I. (2005). Accrual reliability, earnings
persistence and stock prices. Journal of Accounting and Economics, 39(3), 437-485.
Sloan, R. (1996). Do stock prices fully reflect information in accruals and cash flows about future
earnings?. The Accounting Review, 71,289-315.