Browsing by Subject "Earnings"

Now showing items 1-2 of 2

    • Measuring the quality of earnings 

      Abdelghany, K.E ( Emerald , 2005 , Article)
      Purpose - Although the academic research on the quality of earnings has been improved by presenting different approaches of measurement, there is no agreed-upon generally accepted approach to measure the earning quality. ...

    • The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context 

      Benjamin, Noury; Hammami, Helmi; Ousama, A.A.; Zeitun, Rami ( Elsevier , 2020 , Article)
      This study investigates the aptitudes of the cash-based and accrual-based accounting data for predicting future cash flows from operations in the French context. In addition, our paper aims to investigate the effect of the ...