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Keywords: percent cash flows
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2017) 31 (1): 1–22.
Published: 01 March 2017
... of earnings. Following Hafzalla et al. (2011) , we label accruals deflated by the absolute value of income before extraordinary items as percent accruals (hereafter, PACC), and cash flows deflated by the absolute value of income before extraordinary items as percent cash flows (hereafter...
