The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
| Year of publication: |
2000
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|---|---|
| Authors: | Givoly, Dan ; Hayn, Carla |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 4413301. - Vol. 29.2000, 3, p. 287-320
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