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The role of accounting accruals for the prediction of future cash flows: evidence from Spain

Arnedo Ajona, Laura ; Lizarraga Dallo, Fermín ; Sánchez Alegría, Santiago (Springer, 2012) Artículo / Artikulua

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 ...