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Journal Articles

Does the Ability of Operating Cash Flows to Measure Firm Performance Improve during Periods of Financial Distress?

Jong Eun Lee, Robson Glasscock, Myung Seok Park
Journal: Accounting Horizons
Accounting Horizons (2017) 31 (1): 23–35.
https://doi.org/10.2308/acch-51594
Published: 01 March 2017
... of equity at year t−1. Subscripts i and t denote firm and year, respectively. 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...
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