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Keywords: Statement of cash flows
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Journal Articles
International Journal of Accounting and Information Management (2014) 22 (1): 18–32.
Published: 25 February 2014
... from operations reported by Canadian non-financial companies. The authors studied 262 companies at three different time periods providing 786 firm observations. For each observation, the balance sheet was used to confirm the figures reported in the statement of cash flows. In addition, the authors...
