
The Information Content of Accruals versus Cash Flows: in the case of Intangible-intensive, High-technology Firms*
Author(s) -
Kim Mi-Hyung
Publication year - 2011
Publication title -
gugje hoe'gye yeon'gu/gukje hoegye yeongu
Language(s) - English
Resource type - Journals
eISSN - 2671-664X
pISSN - 1598-3919
DOI - 10.21073/kiar.2011..39.004
Subject(s) - accrual , business , cash flow , content (measure theory) , cash , cash flow statement , monetary economics , accounting , finance , economics , mathematics , mathematical analysis , earnings