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The relationship between accruals, earnings, and cash flows: evidence from latin america

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dc.contributor.author Trejo-Pech, Carlos O.
dc.contributor.author Noguera, Magdy
dc.contributor.author Samaniego-Alcántar, Ángel
dc.contributor.author Weldon, Richard N.
dc.coverage.spatial México es
dc.coverage.spatial Chile es
dc.coverage.spatial Argentina es
dc.coverage.temporal 1990-2009 es
dc.date.accessioned 2015-04-15T22:42:57Z
dc.date.available 2015-04-15T22:42:57Z
dc.date.issued 2012-11
dc.identifier.citation Trejo-Pech, C., Noguera, M., Samaniego-Alcántar, Á., & Weldon, R. N. (2012). The relationship between accruals, earnings, and cash flows: evidence from Latin America, Accounting and Taxation, 4(1): 95-108. es
dc.identifier.issn 2157-0175
dc.identifier.uri http://hdl.handle.net/11117/1618
dc.description The relationships between earnings, accruals, and cash flows for selected Latin American countries (Mexico, Chile, and Argentina) are investigated in this study from 1990 to 2009. We find a negative relationship between accruals and cash flow across decile portfolios. More importantly, firms reporting the highest level of accruals, have the worst level of cash flows, but not the worst level of earnings. This relationship is of economic importance given that investors are very oriented towards firms yielding high earnings and might fail to realize that earnings are not always accompanied by strong levels of cash flows. Results are disaggregated by years and countries, and compared to previous results for U.S. firms. es
dc.description.sponsorship ITESO, A.C. es
dc.description.sponsorship UP es
dc.description.sponsorship Southeastern Louisiana University es
dc.description.sponsorship University of Florida es
dc.language.iso eng es
dc.publisher The Institute for Business and Finance Research es
dc.relation.ispartofseries Accounting & Taxation;4(1)
dc.rights.uri http://quijote.biblio.iteso.mx/licencias/CC-BY-NC-2.5-MX.pdf es
dc.subject Finance es
dc.subject Earnings and Cash es
dc.subject Financial Accounting es
dc.subject Latin American Public Firms es
dc.title The relationship between accruals, earnings, and cash flows: evidence from latin america es
dc.type info:eu-repo/semantics/article es
rei.revisor Trejo, Carlos Omar
rei.peerreviewed Yes es


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