Open AccessThe Predictive Ability of Accruals with Respect to Future Cash Flows : In-sample versus Out-of-Sample Prediction
Author(s) -
Won-Sun Oh,
DongChool Kim
Publication year - 2009
Publication title -
gyeongyeong gwa jeongbo yeongu/gyeong'yeong jeongbo yeon'gu
Language(s) - English
Resource type - Journals
eISSN - 2733-4767
pISSN - 1598-2459
DOI - 10.29214/damis.2009.28.3.004
Subject(s) - sample (material) , accrual , cash flow , econometrics , business , statistics , economics , mathematics , accounting , chromatography , earnings , chemistry