Time-Series Properties and Predictive Ability of Funds Flow Variables.
报告了资金流量表中变量的时间序列性质，描述了样本公司现金流和营运资本序列的统计模式，并衡量了这些变量的预测能力及其对证券收益的影响。
Abstract Reports on the time-series properties and predictive ability of variables in funds-flow statement. Descriptive evidence that documents the statistical patterns of the cash flow and working capital series for a sample of firms; Measurement of the predictive ability of variables in a funds-flow statement; Security return effects.