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The pricing of earnings and cash flows and an affirmation of accrual accounting
Authors:Stephen H Penman  Nir Yehuda
Institution:(1) Graduate School of Business, Columbia University, 612 Uris Hall, 3022 Broadway, New York, NY 10027, USA;(2) Johnson Graduate School of Management, Cornell University, 355 Sage Hall, Ithaca, NY 14853, USA
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