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Keywords: aggregate accruals
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (1): 315–336.
Published: 01 January 2024
... Financial Reporting Standards (IFRS) than those that did not. IFRS adoption also enables aggregate earnings to better predict growth in GDP components and related factors. We show that aggregate accruals drive this effect, not aggregate cash flows. The mechanism for the enhanced predictive ability of IFRS...
