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Keywords: C10
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Journal Articles
Cash versus accrual components: forecasting future cash flows through line item decomposition
Available to Purchase
Journal of Accounting & Organizational Change 1–18.
Published: 26 December 2025
... quality C10 G10 G17 M41 Financial performance evaluation relies primarily on earnings, which represent the bottom-line of the income statement. Traditionally, earnings have been decomposed into cash flows and accruals to assess the quality of earnings and to improve the forecasting...
