Buijink, W.F.J.

fi rms accounting creditor protection surplus timeliness shareholder country investor cash fl ows investor protection information income surplus flows difference creditor protection ficient dcfot journal value demand variable research earning surplus accounting flows table report measure result accounting information sample nancial car vol coef ficient right period accrual coef ficients study return ef ficiency statement value relevance market spring interval observation system relationship number asset model surplus items index fi rm difference paper enforcement ownership fluence accounting research control management t-statistic signi analysis ficiency relevance regression stock returns asset revaluations surplus income signi ficantly goodwill write-offs dutch contracting signi ficant european persistence growth equity