کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1002075 | 937317 | 2012 | 11 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The use of earnings and cash flows in investment decisions in the U.S. and Mexico: Experimental evidence
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
![عکس صفحه اول مقاله: The use of earnings and cash flows in investment decisions in the U.S. and Mexico: Experimental evidence The use of earnings and cash flows in investment decisions in the U.S. and Mexico: Experimental evidence](/preview/png/1002075.png)
چکیده انگلیسی
This study extends the existing international literature by documenting a country-specific predisposition to use cash flows or earnings as a valuation tool by non-professional investors. Moreover, this study also shows that this predisposition can be dysfunctional, leading participants to make incorrect valuation decisions as a result of their failure to consider the differential persistence of the two accounting measures presented in the experiment.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of International Accounting, Auditing and Taxation - Volume 21, Issue 2, 2012, Pages 198-208
Journal: Journal of International Accounting, Auditing and Taxation - Volume 21, Issue 2, 2012, Pages 198-208
نویسندگان
Jose E. Miranda-Lopez, Linda M. Nichols,