Listar Dpto. Gestión de Empresas - Enpresen Kudeaketa Saila por tema "Accruals"
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The role of accounting accruals for the prediction of future cash flows: evidence from Spain
The aim of this study is to determine whether accruals have information value beyond that provided by isolated current cash flows for the prediction of future cash flows. Using a sample of 4,397 Spanish companies (mostly ...