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Keywords: accrual accounting
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Journal Articles
Journal of International Accounting Research (2023) 22 (2): 149–170.
Published: 01 July 2023
...Haidan Li; Siqi Li ABSTRACT Under the accrual accounting model, the timing role of accruals leads to a negative correlation between accruals and cash flows. Our study investigates the time-series trend of the timing role of accruals and finds a temporal decline in the magnitude of the correlation...