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dc.contributor.authorTrejo-Pech, Carlos O.
dc.contributor.authorNoguera, Magdy
dc.contributor.authorSamaniego-Alcántar, Ángel
dc.contributor.authorWeldon, Richard N.
dc.coverage.spatialMéxicoes
dc.coverage.spatialChilees
dc.coverage.spatialArgentinaes
dc.coverage.temporal1990-2009es
dc.date.accessioned2015-04-15T22:42:57Z
dc.date.accessioned2023-03-10T18:11:47Z
dc.date.available2015-04-15T22:42:57Z
dc.date.available2023-03-10T18:11:47Z
dc.date.issued2012-11
dc.identifier.citationTrejo-Pech, C., Noguera, M., Samaniego-Alcántar, Á., & Weldon, R. N. (2012). The relationship between accruals, earnings, and cash flows: evidence from Latin America, Accounting and Taxation, 4(1): 95-108.es
dc.identifier.issn2157-0175
dc.identifier.urihttps://hdl.handle.net/20.500.12032/71382
dc.descriptionThe relationships between earnings, accruals, and cash flows for selected Latin American countries (Mexico, Chile, and Argentina) are investigated in this study from 1990 to 2009. We find a negative relationship between accruals and cash flow across decile portfolios. More importantly, firms reporting the highest level of accruals, have the worst level of cash flows, but not the worst level of earnings. This relationship is of economic importance given that investors are very oriented towards firms yielding high earnings and might fail to realize that earnings are not always accompanied by strong levels of cash flows. Results are disaggregated by years and countries, and compared to previous results for U.S. firms.es
dc.description.sponsorshipITESO, A.C.es
dc.description.sponsorshipUPes
dc.description.sponsorshipSoutheastern Louisiana Universityes
dc.description.sponsorshipUniversity of Floridaes
dc.language.isoenges
dc.publisherThe Institute for Business and Finance Researches
dc.relation.ispartofseriesAccounting & Taxation;4(1)
dc.rights.urihttp://quijote.biblio.iteso.mx/licencias/CC-BY-NC-2.5-MX.pdfes
dc.subjectFinancees
dc.subjectEarnings and Cashes
dc.subjectFinancial Accountinges
dc.subjectLatin American Public Firmses
dc.titleThe relationship between accruals, earnings, and cash flows: evidence from latin americaes
dc.typeinfo:eu-repo/semantics/articlees


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