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The usefulness of the double entry constraint for predicting earnings |
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| Authors: | Khansalar Ehsan Kashefi-Pour Eilnaz |
| Affiliation: | 1.Kingston Hill Campus, Kingston University, London, KT2 7LB, UK ;2.Birmingham Business School, University of Birmingham, Birmingham, UK ; |
| Abstract: | Review of Quantitative Finance and Accounting - In the absence of an income statement, earnings can be calculated as cash flow from operating activities (CFO) plus accruals, rather than being... |
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