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Keywords: Moderate total accruals
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Journal Articles
Journal:
Managerial Finance
Managerial Finance (2023) 49 (8): 1314–1326.
Published: 19 January 2023
... than moderate total accruals. Therefore, this study examines the securities market's differential pricing of cash flows from operations and both moderate and extreme total accruals. Design/methodology/approach The study's sample is divided into two sub-samples: a moderate total accruals sub-sample...
