The changing time-series properties of earning, cash flows and accruals : has financial reporting become more conservative?
Year of publication: |
2009
|
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Authors: | Givoly, Dan ; Hayn, Carla |
Published in: |
Accounting theory ; Vol. 1. - Los Angeles, Calif. [u.a.] : Sage. - 2009, p. 267-297
|
Subject: | Cash Flow | Cash flow | Gewinn | Profit | Zeitreihenanalyse | Time series analysis |
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