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The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?

Dan Givoly and Carla Hayn

Journal of Accounting and Economics, 2000, vol. 29, issue 3, 287-320

Date: 2000
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Journal of Accounting and Economics is currently edited by J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

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