Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade-off between Relevance and Reliability*
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ژورنال
عنوان ژورنال: Contemporary Accounting Research
سال: 2010
ISSN: 0823-9150
DOI: 10.1111/j.1911-3846.2010.01013.x