Accounting comparability and cash flows versus accruals

IF 3.6 Q1 BUSINESS, FINANCE
Meng-Tse Cheng
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引用次数: 0

Abstract

Purpose This study aims to examine whether accounting comparability between two firms, as measured by De Franco et al. (2011), reflects closeness in the amounts of cash flows and accruals between the firms. Design/methodology/approach Using 278,452 pair-year observations over the years 2003–2019, the author evaluates the research question using regression models. Findings Closeness in cash flows and closeness in accruals both increase accounting comparability and the effect of closeness in cash flows is greater. The effect of closeness in earnings is greater than the combined effects of closeness in cash flows and accruals. Earnings quality strengthens, while product closeness weakens, the effects of closeness in earnings and closeness in cash flows. Originality/value To the best of the authors’ knowledge, this study is the first to empirically test the link between the closeness in earnings components and accounting comparability. This study is also the first to examine cash flows versus accruals in the context of accounting comparability.
会计可比性和现金流量与应计项目
目的本研究旨在检验De Franco等人(2011)衡量的两家公司之间的会计可比性是否反映了两家公司之间现金流和应计项目金额的接近程度。设计/方法/方法作者使用2003年至2019年的278452次双年度观察,使用回归模型评估研究问题。发现现金流的紧密性和应计项目的紧密性都提高了会计的可比性,现金流的密切性的影响更大。收益接近性的影响大于现金流和应计项目接近性的综合影响。收益质量增强,而产品紧密性减弱,收益紧密性和现金流紧密性的影响。独创性/价值据作者所知,本研究首次实证检验了收益组成部分的紧密性与会计可比性之间的联系。这项研究也是第一次在会计可比性的背景下研究现金流与应计项目的关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
4.30
自引率
0.00%
发文量
18
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