The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date
研究在盈余公告和年报发布日，应计项目和现金流哪个对股价更有信息含量，帮助投资者理解会计信息的价值。
G. Peter Wilson, The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date, Journal of Accounting Research, Vol. 24, Studies on Alternative Measures of Accounting Income (1986), pp. 165-200