Journal of Financial Economics, in print, the proof has been corrected and can be accessed online on March 7, 2009 17.

J.B. Chay, Zheng Yuanxu

2. Accrued items, cash flow and total stock return

Journal of Financial Economics, Volume 9 1, No.3, March 2009, pp. 389-406.

David Hirshleifer，Kewei Hou，Siew Hong Teoh

3. Precision Biometrics shows strong cash flow in 2008.

Biometrics today, No.2, 2009, February, 2009, p.6.

4. Cash flow report

Concise Accounting (3rd Edition), 2009, page 95- 130.

Janet walker

5. Cash flow statement

International Financial Reporting Standards: A Quick Reference Guide, 2009, pp. 287-303.

Robert Kirk

6. Unusual operating cash flow and stock return

Journal of Accounting and Public Policy, Volume 27, No.5, September 9- 10/October 2008, pp. 420-429.

Rome