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Keywords: accrual-cash flow relation
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Journal Articles
Journal of International Accounting Research (2023) 22 (2): 149–170.
Published: 01 July 2023
..., IFRS adoption, and accounting connectedness, are positively associated with the strength of the accrual-cash flow relation and therefore decelerate the decline of the accrual timing role. Additional analysis suggests that the decline in accrual timing over time is present regardless of a country’s...