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Keywords: percent cash flows
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Journal Articles
Accounting Horizons (2017) 31 (1): 1–22.
Published: 01 March 2017
... of NYSE/AMEX/NASDAQ firms provided by CRSP. To reconcile with the findings of Hafzalla et al. (2013), we also rely on percent accruals (PACC) and percent cash flows (PCFO). Following Hafzalla et al. (2013), PACC is defined as income before extraordinary items (IB) less cash...