Browsing by Author "Arthur Neal"

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Browsing by Author "Arthur Neal"

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  • Cash flow disaggregation and the prediction of future earnings 
    Arthur Neal; Cheng Marco; Czernkowski Robert (Blackwell Publishing Ltd, 2010)
    We examine the incremental information content of the components of cash flows from operations (CFO). Specifically the research question examined in this paper is whether models incorporating components of CFO to predict ...
  • The impact of cash flows and accruals on belief asymmetry 
    Arthur Neal; Czernkowski Robert; Huynh T (AFAANZ, 2009)
    We examine the market-relevance of disaggregating earnings into cash flow and accrual components. Unlike the majority of capital markets accounting research to-date, which has restricted analysis to price effects (returns), ...