Listar por tema "Accruals"
Mostrando ítems 1-2 de 2
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Lagged accuracy in credit-risk measures
(Elsevier, 2022) Artículo / ArtikuluaThis paper analyzes the magnitude (accuracy) and length (time) of the lag in the incorporation of new information in different measures of credit risk. The results, for US firms, show a lag for Altman’s Z accounting measure ... -
The role of accounting accruals for the prediction of future cash flows: evidence from Spain
The aim of this study is to determine whether accruals have information value beyond that provided by isolated current cash flows for the prediction of future cash flows. Using a sample of 4,397 Spanish companies (mostly ...