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Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association · Study

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ArticleIntangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association

Jeremiah Green2021

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Articlegreen2021

Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association

Jeremiah Green · Henock Louis · Jalal Sani

41 citations·0/0 files stored·Journal of Accounting Research

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Accounting Theory and Financial Reporting

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References

2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 1991The Theory of Capital Structure 1994Accounting earnings and cash flows as measures of firm performance 1998Market efficiency, long-term returns, and behavioral finance1The comments of Brad Barber, David Hirshleifer, S.P. Kothari, Owen Lamont, Mark Mitchell, Hersh Shefrin, Robert Shiller, Rex Sinquefield, Richard Thaler, Theo Vermaelen, Robert Vishny, Ivo Welch, and a referee have been helpful. Kenneth French and Jay Ritter get special thanks.1 2001The relevance of the value relevance literature for financial accounting standard setting: another view 1996The capitalization, amortization, and value-relevance of R&D 1999The Boundaries of Financial Reporting and How to Extend Them 1997Changes in the value-relevance of earnings and book values over the past forty years

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Details

Year2021

Typearticle

Published2021-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations41

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1111/1475-679x.12414

openalex_workW3217405243

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