Study on the association between earnings management and value relevance based on the reporting method used for operating cash flows
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Keywords
accounting quality; earnings management; value relevance; cash flows;JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
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