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Operating cash flow asymmetric timeliness in Australia
Accounting and Finance, 2020Meiting Lu, Yaowen Shan, Sue Wright
exaly
The Choice of Operating Cash Flow in Incentive Compensation [PDF]
This study examines the choice of operating cash flow (OCF) performance measure in incentive compensation contracts. The analysis is motivated in part by the recent trend in the use of OCF measure in contracts and by the paucity of empirical evidence on the reasons firms select OCF measure in contracts when the stock price and standardized earnings ...
openaire
Recognition Timeliness of Accruals and Operating Cash Flows
Korean Accounting Review, 2017Bo-Mi Lee, Wonsun Paek
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Managerial overconfidence and manipulation of operating cash flow: Evidence from Korea✰
Finance Research Letters, 2020exaly

