Are accruals actually less persistent than cash flows?

De Moura, André Aroldo Freitas, Motoki, Fabio Yoshio Suguri, Modolo, Rafaela and Gerakos, Joseph (2023) Are accruals actually less persistent than cash flows?

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Abstract

Prior literature finds that cash flows are more persistent than accruals. We show that this finding arises from empirical specifications that do not completely incorporate non-current accruals and do not account for accrual estimation errors. We develop a specification that addresses these two issues and then show that accruals are more persistent than cash flows. In addition, we develop and apply an approach to validate accrual specifications.

Item Type:	Article
Uncontrolled Keywords:	4* ,/dk/atira/pure/researchoutput/REFrank/4_
Faculty \ School:	Faculty of Social Sciences > Norwich Business School
UEA Research Groups:	Faculty of Social Sciences > Research Groups > Accounting & Quantitative Methods
Related URLs:	https://papers.ssrn.com/sol3/papers.cfm?...
Depositing User:	LivePure Connector
Date Deposited:	14 Apr 2023 15:30
Last Modified:	20 Sep 2025 00:08
URI:	https://ueaeprints.uea.ac.uk/id/eprint/91781
DOI:	10.2139/ssrn.4398902

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