TAILIEUCHUNG - Asset Accounting (FI-AA) Release 4.6C

Further, the average serial correlation in sales changes for our sample firms is .17 which is also approximately consistent with a random walk. The assumption is not critical to most of our results (the major exception is that earnings is a random walk). Even if sales follow an autoregressive process in first differences, accruals still offset the negative serial I correlation in operating cash flow changes induced by inventory and working capital financing policies. This produces earnings that are better forecasts of future operating cash flows than current operating cash flows and moves earnings changes closer to being serially uncorre1ated. When our. | Asset Accounting FI-AA Release Asset Accounting FI-AA F SAP AG Copyright Copyright 2001 SAP AG. All rights reserved. No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. Microsoft WINDOWS NT EXCEL Word PowerPoint and SQL Server are registered trademarks of Microsoft Corporation. IBM DB2 OS 2 DB2 6000 Parallel Sysplex MVS ESA RS 6000 AIX S 390 AS 400 OS 390 and OS 400 are registered trademarks of IBM Corporation. ORACLE is a registered trademark of ORACLE Corporation. INFORMIX -OnLine for SAP and Informix Dynamic Server are registered trademarks of Informix Software Incorporated. UNIX X Open OSF 1 and Motif are registered trademarks of the Open Group. HTML DHTML XML XHTML are trademarks or registered trademarks of W3C World Wide Web Consortium Massachusetts Institute of Technology. JAVA is a registered trademark of Sun Microsystems Inc. JAVASCRIPT is a registered trademark of Sun Microsystems Inc. used under license for technology invented and implemented by Netscape. SAP SAP Logo R 2 RIVA R 3 ABAP SAP ArchiveLink SAP Business Workflow WebFlow SAP EarlyWatch BAPI SAPPHIRE Management Cockpit Logo and are trademarks or registered trademarks of SAP AG in Germany and in several other countries all over the world. All other products mentioned are trademarks or registered trademarks of their respective companies. 2 April 2001 F SAP AG Asset Accounting FI-AA Icons Icon Meaning Caution Example Note Recommendation Syntax April 2001

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