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Arfabark Example

This document contains financial statement data for Arfabark Co. from 1999 to 2010. A regression analysis was conducted to analyze the relationship between changes in cash from operations and total revenue, with property, plant and equipment and prior total assets as independent variables. The regression was not statistically significant, with an adjusted R-squared value of 0.232 and a significance F value of 0.16. Coefficients and confidence intervals are provided for the variables in the regression.

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Eddibaoui Mouad
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51 views25 pages

Arfabark Example

This document contains financial statement data for Arfabark Co. from 1999 to 2010. A regression analysis was conducted to analyze the relationship between changes in cash from operations and total revenue, with property, plant and equipment and prior total assets as independent variables. The regression was not statistically significant, with an adjusted R-squared value of 0.232 and a significance F value of 0.16. Coefficients and confidence intervals are provided for the variables in the regression.

Uploaded by

Eddibaoui Mouad
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Accounts Total Net Cash From

Receivable Gross Assets Income Operations


Co Name SIC Year (AR) PP&E (TA) Revenue (NI) (CFO)
Arfabark Co 2670 1999 3069 13379 13896 15659 1763 3038
Arfabark Co 2670 2000 3158 14170 14522 16724 1857 2326
Arfabark Co 2670 2001 2786 14365 14606 16079 1430 3078
Arfabark Co 2670 2002 2840 15058 15329 16332 1974 2992
Arfabark Co 2670 2003 3162 15841 17600 18232 2403 3773
Arfabark Co 2670 2004 3311 16290 20708 20011 2990 4282
Arfabark Co 2670 2005 3121 16127 20513 21167 3234 4258
Arfabark Co 2670 2006 3357 17017 21294 22923 3851 3839
Arfabark Co 2670 2007 3582 18390 24694 24462 4096 4275
Arfabark Co 2670 2008 3325 18812 25547 25269 3460 4533
Arfabark Co 2670 2009 3360 19440 27250 23123 3193 4941
Arfabark Co 2670 2010 3707 20253 30156 26662 4085 5174
Chg Cash
Prior Accruals Accruals/ Revenue/ PPE/ Prior a b
Prior TA Prior AR Revenue (NI - CFO) Prior TA Prior TA TA (intercept) (ChgCashRev)
14153 2957 15021 -1275 -0.090 0.037 0.945 0.088 0.330
13896 3069 15659 -469 -0.034 0.070 1.020 0.088 0.330
14522 3158 16724 -1648 -0.113 -0.019 0.989 0.088 0.330
14606 2786 16079 -1018 -0.070 0.014 1.031 0.088 0.330
15329 2840 16332 -1370 -0.089 0.103 1.033 0.088 0.330
17600 3162 18232 -1292 -0.073 0.093 0.926 0.088 0.330
20708 3311 20011 -1024 -0.049 0.065 0.779 0.088 0.330
20513 3121 21167 12 0.001 0.074 0.830 0.088 0.330
21294 3357 22923 -179 -0.008 0.062 0.864 0.088 0.330
24694 3582 24462 -1073 -0.043 0.043 0.762 0.088 0.330
25547 3325 25269 -1748 -0.068 -0.085 0.761 0.088 0.330
27250 3360 23123 -1089 -0.040 0.117 0.743 0.088 0.330
c Normal Discretionary SUMMAR
(PPE) Accruals Accruals Y OUTPUT
-0.178 -0.068 -0.023
-0.178 -0.070 0.036 Regression Statistics
-0.178 -0.094 -0.020 Multiple R 0.634707
-0.178 -0.091 0.021 R Square 0.402853
-0.178 -0.062 -0.028 Adjusted R 0.232239
-0.178 -0.046 -0.028 Standard E 0.03229
-0.178 -0.029 -0.021 Observatio 10
-0.178 -0.035 0.035
-0.178 -0.045 0.037 ANOVA
-0.178 -0.033 -0.010 df SS MS F
-0.178 -0.075 0.007 Regression 2 0.004924 0.002462 2.361201
-0.178 -0.005 -0.035 Residual 7 0.007298 0.001043
Total 9 0.012222
Mean 99-08 0.000
Min 99-08 -0.028 Coefficients
Standard Error t Stat P-value
Max 99-08 0.037 Intercept 0.088309 0.100097 0.88223 0.406926
Chg Cash R 0.33018 0.296689 1.112884 0.30251
PPE/ Prior -0.177868 0.104724 -1.698441 0.133231
Significance F
0.164545

Lower 95%Upper 95%Lower 95.0%


Upper 95.0%
-0.148383 0.325 -0.148383 0.325
-0.371377 1.031738 -0.371377 1.031738
-0.425502 0.069766 -0.425502 0.069766
Accounts Total Net Cash From
Receivable Gross Assets Income Operations
Co Name SIC Year (AR) PP&E (TA) Revenue (NI) (CFO)
Arfabark Co 2670 1999 3069 13379 13896 15659 1763 3038
Arfabark Co 2670 2000 3158 14170 14522 16724 1857 2326
Arfabark Co 2670 2001 2786 14365 14606 16079 1430 3078
Arfabark Co 2670 2002 2840 15058 15329 16332 1974 2992
Arfabark Co 2670 2003 3162 15841 17600 18232 2403 3773
Arfabark Co 2670 2004 3311 16290 20708 20011 2990 4282
Arfabark Co 2670 2005 3121 16127 20513 21167 3234 4258
Arfabark Co 2670 2006 3357 17017 21294 22923 3851 3839
Arfabark Co 2670 2007 3582 18390 24694 24462 4096 4275
Arfabark Co 2670 2008 3325 18812 25547 25269 3460 4533
Arfabark Co 2670 2009 3668 19440 28635 23123 4493 4941
Arfabark Co 2670 2010 3707 20253 30156 26662 4085 5174

Unmanaged 3360 27250 3193


Cut Bad Debt 308 308 200
Delay write-down 1077 700
Cut Warranty Expense 400
Reported 3668 28635 4493
Chg Cash
Prior Accruals Accruals/ Revenue/ PPE/ Prior a b
Prior TA Prior AR Revenue (NI - CFO) Prior TA Prior TA TA (intercept) (ChgCashRev)
14153 2957 15021 -1275 -0.090 0.037 0.945 0.088 0.330
13896 3069 15659 -469 -0.034 0.070 1.020 0.088 0.330
14522 3158 16724 -1648 -0.113 -0.019 0.989 0.088 0.330
14606 2786 16079 -1018 -0.070 0.014 1.031 0.088 0.330
15329 2840 16332 -1370 -0.089 0.103 1.033 0.088 0.330
17600 3162 18232 -1292 -0.073 0.093 0.926 0.088 0.330
20708 3311 20011 -1024 -0.049 0.065 0.779 0.088 0.330
20513 3121 21167 12 0.001 0.074 0.830 0.088 0.330
21294 3357 22923 -179 -0.008 0.062 0.864 0.088 0.330
24694 3582 24462 -1073 -0.043 0.043 0.762 0.088 0.330
25547 3325 25269 -448 -0.018 -0.097 0.761 0.088 0.330
28635 3668 23123 -1089 -0.038 0.122 0.707 0.088 0.330
c Normal Discretionary SUMMAR
(PPE) Accruals Accruals Y OUTPUT
-0.178 -0.068 -0.023
-0.178 -0.070 0.036 Regression Statistics
-0.178 -0.094 -0.020 Multiple R 0.634707
-0.178 -0.091 0.021 R Square 0.402853
-0.178 -0.062 -0.028 Adjusted R 0.232239
-0.178 -0.046 -0.028 Standard E 0.03229
-0.178 -0.029 -0.021 Observatio 10
-0.178 -0.035 0.035
-0.178 -0.045 0.037 ANOVA
-0.178 -0.033 -0.010 df SS MS F
-0.178 -0.079 0.062 Regression 2 0.004924 0.002462 2.361201
-0.178 0.003 -0.041 Residual 7 0.007298 0.001043
Total 9 0.012222
Mean 99-08 0.000
Min 99-08 -0.028 Coefficients
Standard Error t Stat P-value
Max 99-08 0.037 Intercept 0.088309 0.100097 0.88223 0.406926
X Variable 0.33018 0.296689 1.112884 0.30251
X Variable -0.177868 0.104724 -1.698441 0.133231
Significance F
0.164545

Lower 95%Upper 95%Lower 95.0%


Upper 95.0%
-0.148383 0.325 -0.148383 0.325
-0.371377 1.031738 -0.371377 1.031738
-0.425502 0.069766 -0.425502 0.069766
Accounts Total Net Cash From
Receivable Gross Assets Income Operations
Co Name SIC Year (AR) PP&E (TA) Revenue (NI) (CFO)
Arfabark Co 2670 1999 3069 13379 13896 15659 1763 3038
Arfabark Co 2670 2000 3158 14170 14522 16724 1857 2326
Arfabark Co 2670 2001 2786 14365 14606 16079 1430 3078
Arfabark Co 2670 2002 2840 15058 15329 16332 1974 2992
Arfabark Co 2670 2003 3162 15841 17600 18232 2403 3773
Arfabark Co 2670 2004 3311 16290 20708 20011 2990 4282
Arfabark Co 2670 2005 3121 16127 20513 21167 3234 4258
Arfabark Co 2670 2006 3357 17017 21294 22923 3851 3839
Arfabark Co 2670 2007 3582 18390 24694 24462 4096 4275
Arfabark Co 2670 2008 3325 18812 25547 25269 3460 4533
Arfabark Co 2670 2009 5360 19440 29250 25123 4493 4941
Arfabark Co 2670 2010 3707 20253 30156 26662 4085 5174

Unmanaged 3360 27250 23123 3193


Manipulate revenue 2000 2000 2000 1300
Delay write-down
Cut Warranty Expense
Reported 5360 29250 25123 4493
Chg Cash
Prior Accruals Accruals/ Revenue/ PPE/ Prior a b
Prior TA Prior AR Revenue (NI - CFO) Prior TA Prior TA TA (intercept) (ChgCashRev)
14153 2957 15021 -1275 -0.090 0.037 0.945 0.088 0.330
13896 3069 15659 -469 -0.034 0.070 1.020 0.088 0.330
14522 3158 16724 -1648 -0.113 -0.019 0.989 0.088 0.330
14606 2786 16079 -1018 -0.070 0.014 1.031 0.088 0.330
15329 2840 16332 -1370 -0.089 0.103 1.033 0.088 0.330
17600 3162 18232 -1292 -0.073 0.093 0.926 0.088 0.330
20708 3311 20011 -1024 -0.049 0.065 0.779 0.088 0.330
20513 3121 21167 12 0.001 0.074 0.830 0.088 0.330
21294 3357 22923 -179 -0.008 0.062 0.864 0.088 0.330
24694 3582 24462 -1073 -0.043 0.043 0.762 0.088 0.330
25547 3325 25269 -448 -0.018 -0.085 0.761 0.088 0.330
29250 5360 25123 -1089 -0.037 0.109 0.692 0.088 0.330
c Normal Discretionary SUMMAR
(PPE) Accruals Accruals Y OUTPUT
-0.178 -0.068 -0.023
-0.178 -0.070 0.036 Regression Statistics
-0.178 -0.094 -0.020 Multiple R 0.634707
-0.178 -0.091 0.021 R Square 0.402853
-0.178 -0.062 -0.028 Adjusted R 0.232239
-0.178 -0.046 -0.028 Standard E 0.03229
-0.178 -0.029 -0.021 Observatio 10
-0.178 -0.035 0.035
-0.178 -0.045 0.037 ANOVA
-0.178 -0.033 -0.010 df SS MS F
-0.178 -0.075 0.058 Regression 2 0.004924 0.002462 2.361201
-0.178 0.001 -0.038 Residual 7 0.007298 0.001043
Total 9 0.012222
Mean 99-08 0.000
Min 99-08 -0.028 Coefficients
Standard Error t Stat P-value
Max 99-08 0.037 Intercept 0.088309 0.100097 0.88223 0.406926
X Variable 0.33018 0.296689 1.112884 0.30251
X Variable -0.177868 0.104724 -1.698441 0.133231
Significance F
0.164545

Lower 95%Upper 95%Lower 95.0%


Upper 95.0%
-0.148383 0.325 -0.148383 0.325
-0.371377 1.031738 -0.371377 1.031738
-0.425502 0.069766 -0.425502 0.069766
Chg Cash Revenue/
Co Name SIC Year Accruals/ Prior TA Prior TA PPE/ Prior TA
Company 01 26 2009 -0.04292 0.10738 1.07363
Company 02 26 2009 -0.21799 -0.11389 0.53149
Company 03 26 2009 -0.11643 -0.10838 0.74784
Company 04 26 2009 -0.19809 -0.27664 1.12673
Company 05 26 2009 -0.22471 -0.11154 0.60504
Company 06 26 2009 -0.03823 -0.06897 1.17628
Company 07 26 2009 -0.04883 -0.33834 0.69831
Company 08 26 2009 0.00251 -0.13743 1.25124
Company 09 26 2009 -0.14833 -0.03233 1.16159
Company 10 26 2009 -0.2364 -0.42425 1.31955
Company 11 26 2009 -0.08829 -0.02068 0.93615
Company 12 26 2009 -0.06842 -0.08537 0.76095
Company 13 26 2009 -0.06171 -0.11725 0.63229
Company 14 26 2009 -0.0776 -0.17814 0.95265
Company 15 26 2009 -0.07395 -0.04549 0.73556
Company 16 26 2009 -0.1271 -0.22441 1.52666
Company 17 26 2009 -0.077 -0.08563 0.85145
Company 18 26 2009 -0.07285 0.08087 1.0299
Company 19 26 2009 -0.08681 -0.04656 1.09043
Company 20 26 2009 -0.08571 -0.2075 1.1949
Company 21 26 2009 -0.0896 0.00074 0.73466
Company 22 26 2009 -0.05556 -0.00923 0.75995
Company 23 26 2009 0.05989 0.06089 1.65174
Company 24 26 2009 -0.1262 0.08528 2.06558
Company 25 26 2009 -0.03815 -0.0682 1.20255
Company 26 26 2009 -0.18495 -0.06355 1.08134
Company 27 26 2009 -0.04071 -0.04389 0.25253
Company 28 26 2009 -0.10625 -0.01229 0.82088
Company 29 26 2009 -0.04816 -0.11625 0.811
Company 30 26 2009 -0.18356 -0.13051 1.44978
Company 31 26 2009 -0.08144 -0.10736 1.39466
Company 32 26 2009 -0.11049 -0.09609 1.79326
Company 33 26 2009 -0.01269 0.07552 0.78954
Company 34 26 2009 -0.02074 -0.17215 1.64126
Company 35 26 2009 -0.10656 -0.27876 0.48266
Company 36 26 2009 -0.03882 -0.1086 0.9185
Company 37 26 2009 -0.14546 -0.00221 1.95625
Company 38 26 2009 -0.09743 -0.22363 0.83202
Company 39 26 2009 -0.09828 0.07418 1.17525
Company 40 26 2009 -0.08292 -0.2987 0.91166
Company 41 26 2009 -0.16633 0.13999 0.75234
Company 42 26 2009 -0.064 -0.20973 0.48033
Company 43 26 2009 -0.08643 -0.29863 0.91145
Company 44 26 2009 -0.17688 -0.4137 0.55459
Company 45 26 2009 -0.07896 -0.22051 1.56864
Company 46 26 2009 -0.0439 0.68606 1.34804
Company 47 26 2009 -0.15333 -0.05788 0.72602
Company 48 26 2009 0.1987 1.31201 0.16617
Company 49 26 2009 -0.0616 -0.26467 0.8951
Company 50 26 2009 -0.04348 -0.26139 0.88289
Company 51 26 2009 -0.06191 -0.14198 2.36406
SUMMARY OUTPUT

Regression Statistics
Multiple R 0.552911
R Square 0.305711
Adjusted R 0.276782
Standard E 0.061874
Observatio 51

ANOVA
df SS MS F Significance F
Regression 2 0.080915 0.040457 10.56773 0.000157
Residual 48 0.183762 0.003828
Total 50 0.264677

Coefficients
Standard Error t Stat P-value Lower 95%Upper 95%Lower 95.0%
Intercept -0.069383 0.022001 -3.153713 0.00278 -0.113618 -0.025148 -0.113618
Chg Cash R 0.152063 0.033641 4.520117 4.043E-05 0.084423 0.219704 0.084423
PPE/ Prior -0.006615 0.019661 -0.336454 0.737995 -0.046145 0.032915 -0.046145
Upper 95.0%
-0.025148
0.219704
0.032915
Accounts Total Net Cash From
Receivable Gross Assets Income Operations
Co Name SIC Year (AR) PP&E (TA) Revenue (NI) (CFO)
Arfabark Co 2670 1999 3069 13379 13896 15659 1763 3038
Arfabark Co 2670 2000 3158 14170 14522 16724 1857 2326
Arfabark Co 2670 2001 2786 14365 14606 16079 1430 3078
Arfabark Co 2670 2002 2840 15058 15329 16332 1974 2992
Arfabark Co 2670 2003 3162 15841 17600 18232 2403 3773
Arfabark Co 2670 2004 3311 16290 20708 20011 2990 4282
Arfabark Co 2670 2005 3121 16127 20513 21167 3234 4258
Arfabark Co 2670 2006 3357 17017 21294 22923 3851 3839
Arfabark Co 2670 2007 3582 18390 24694 24462 4096 4275
Arfabark Co 2670 2008 3325 18812 25547 25269 3460 4533
Arfabark Co 2670 2009 3360 19440 27250 23123 3193 4941
Arfabark Co 2670 2010 3707 20253 30156 26662 4085 5174
Chg Cash
Prior Accruals Accruals/ Revenue/ PPE/ Prior a b
Prior TA Prior AR Revenue (NI - CFO) Prior TA Prior TA TA (intercept) (ChgCashRev)
14153 2957 15021 -1275 -0.090 0.037 0.945 -0.066 0.01
13896 3069 15659 -469 -0.034 0.070 1.020 -0.224 1.754
14522 3158 16724 -1648 -0.113 -0.019 0.989 -0.058 -0.065
14606 2786 16079 -1018 -0.070 0.014 1.031 -0.185 -0.101
15329 2840 16332 -1370 -0.089 0.103 1.033 -0.108 0.144
17600 3162 18232 -1292 -0.073 0.093 0.926 -0.181 -0.167
20708 3311 20011 -1024 -0.049 0.065 0.779 -0.429 -1.753
20513 3121 21167 12 0.001 0.074 0.830 -0.152 0.197
21294 3357 22923 -179 -0.008 0.062 0.864 -0.049 -0.069
24694 3582 24462 -1073 -0.043 0.043 0.762 0.035 0.112
25547 3325 25269 -1748 -0.068 -0.085 0.761 -0.069 0.152
27250 3360 23123 -1089 -0.040 0.117 0.743 0.017 0.335
c Normal Discretionary
(PPE) Accruals Accruals
0.014 -0.052 -0.038
0.024 -0.076 0.043
-0.044 -0.100 -0.013
0.095 -0.088 0.019
0.026 -0.066 -0.023
0.096 -0.108 0.034
0.431 -0.207 0.158
0.092 -0.061 0.062
-0.004 -0.057 0.048
-0.119 -0.051 0.007
-0.007 -0.087 0.019
-0.084 -0.006 -0.034

Mean 99-08 0.030


Min 99-08 -0.038
Max 99-08 0.158
Accounts Total Net Cash From
Receivable Gross Assets Income Operations
Co Name SIC Year (AR) PP&E (TA) Revenue (NI) (CFO)
Arfabark Co 2670 1999 3069 13379 13896 15659 1763 3038
Arfabark Co 2670 2000 3158 14170 14522 16724 1857 2326
Arfabark Co 2670 2001 2786 14365 14606 16079 1430 3078
Arfabark Co 2670 2002 2840 15058 15329 16332 1974 2992
Arfabark Co 2670 2003 3162 15841 17600 18232 2403 3773
Arfabark Co 2670 2004 3311 16290 20708 20011 2990 4282
Arfabark Co 2670 2005 3121 16127 20513 21167 3234 4258
Arfabark Co 2670 2006 3357 17017 21294 22923 3851 3839
Arfabark Co 2670 2007 3582 18390 24694 24462 4096 4275
Arfabark Co 2670 2008 3325 18812 25547 25269 3460 4533
Arfabark Co 2670 2009 3668 19440 28635 23123 4493 4941
Arfabark Co 2670 2010 3707 20253 30156 26662 4085 5174

Unmanaged 3360 27250 3193


Cut Bad Debt 307.692308 307.6923 200
Delay write-down 1076.923 700
Cut Warranty Expense 400
Reported 3667.69231 28634.62 4493
Chg Cash
Prior Accruals Accruals/ Revenue/ PPE/ Prior a b
Prior TA Prior AR Revenue (NI - CFO) Prior TA Prior TA TA (intercept) (ChgCashRev)
14153 2957 15021 -1275 -0.090 0.037 0.945 -0.066 0.01
13896 3069 15659 -469 -0.034 0.070 1.020 -0.224 1.754
14522 3158 16724 -1648 -0.113 -0.019 0.989 -0.058 -0.065
14606 2786 16079 -1018 -0.070 0.014 1.031 -0.185 -0.101
15329 2840 16332 -1370 -0.089 0.103 1.033 -0.108 0.144
17600 3162 18232 -1292 -0.073 0.093 0.926 -0.181 -0.167
20708 3311 20011 -1024 -0.049 0.065 0.779 -0.429 -1.753
20513 3121 21167 12 0.001 0.074 0.830 -0.152 0.197
21294 3357 22923 -179 -0.008 0.062 0.864 -0.049 -0.069
24694 3582 24462 -1073 -0.043 0.043 0.762 0.035 0.112
25547 3325 25269 -448 -0.018 -0.097 0.761 -0.069 0.152
28635 3668 23123 -1089 -0.038 0.122 0.707 0.017 0.335
c Normal Discretionary
(PPE) Accruals Accruals
0.014 -0.052 -0.038
0.024 -0.076 0.043
-0.044 -0.100 -0.013
0.095 -0.088 0.019
0.026 -0.066 -0.023
0.096 -0.108 0.034
0.431 -0.207 0.158
0.092 -0.061 0.062
-0.004 -0.057 0.048
-0.119 -0.051 0.007
-0.007 -0.089 0.072
-0.084 -0.001 -0.037

Mean 99-08 0.030


Min 99-08 -0.038
Max 99-08 0.158
Accounts Total Net Cash From
Receivable Gross Assets Income Operations
Co Name SIC Year (AR) PP&E (TA) Revenue (NI) (CFO)
Arfabark Co 2670 1999 3069 13379 13896 15659 1763 3038
Arfabark Co 2670 2000 3158 14170 14522 16724 1857 2326
Arfabark Co 2670 2001 2786 14365 14606 16079 1430 3078
Arfabark Co 2670 2002 2840 15058 15329 16332 1974 2992
Arfabark Co 2670 2003 3162 15841 17600 18232 2403 3773
Arfabark Co 2670 2004 3311 16290 20708 20011 2990 4282
Arfabark Co 2670 2005 3121 16127 20513 21167 3234 4258
Arfabark Co 2670 2006 3357 17017 21294 22923 3851 3839
Arfabark Co 2670 2007 3582 18390 24694 24462 4096 4275
Arfabark Co 2670 2008 3325 18812 25547 25269 3460 4533
Arfabark Co 2670 2009 5360 19440 29250 25123 4493 4941
Arfabark Co 2670 2010 3707 20253 30156 26662 4085 5174

Unmanaged 3360 27250 23123 3193


Manipulate revenue 2000 2000 2000 1300
Delay write-down
Cut Warranty Expense
Reported 5360 29250 25123 4493
Chg Cash
Prior Accruals Accruals/ Revenue/ PPE/ Prior a b
Prior TA Prior AR Revenue (NI - CFO) Prior TA Prior TA TA (intercept) (ChgCashRev)
14153 2957 15021 -1275 -0.090 0.037 0.945 -0.066 0.01
13896 3069 15659 -469 -0.034 0.070 1.020 -0.224 1.754
14522 3158 16724 -1648 -0.113 -0.019 0.989 -0.058 -0.065
14606 2786 16079 -1018 -0.070 0.014 1.031 -0.185 -0.101
15329 2840 16332 -1370 -0.089 0.103 1.033 -0.108 0.144
17600 3162 18232 -1292 -0.073 0.093 0.926 -0.181 -0.167
20708 3311 20011 -1024 -0.049 0.065 0.779 -0.429 -1.753
20513 3121 21167 12 0.001 0.074 0.830 -0.152 0.197
21294 3357 22923 -179 -0.008 0.062 0.864 -0.049 -0.069
24694 3582 24462 -1073 -0.043 0.043 0.762 0.035 0.112
25547 3325 25269 -448 -0.018 -0.085 0.761 -0.069 0.152
29250 5360 25123 -1089 -0.037 0.109 0.692 0.017 0.335
c Normal Discretionary
(PPE) Accruals Accruals
0.014 -0.052 -0.038
0.024 -0.076 0.043
-0.044 -0.100 -0.013
0.095 -0.088 0.019
0.026 -0.066 -0.023
0.096 -0.108 0.034
0.431 -0.207 0.158
0.092 -0.061 0.062
-0.004 -0.057 0.048
-0.119 -0.051 0.007
-0.007 -0.087 0.070
-0.084 -0.005 -0.033

Mean 99-08 0.030


Min 99-08 -0.038
Max 99-08 0.158

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