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Keywords: information content
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Journal Articles
Accounting Horizons (2017) 31 (1): 23–35.
Published: 01 March 2017
... 1 percent. earnings operating cash flows information content financial distress In this study, we empirically examine whether, when a firm is in financial distress, markets value its cash flows from operating activities (hereafter, OCF) more than its earnings. We also investigate how...