The usefulness of the double entry constraint for predicting earnings
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DOI: 10.1007/s11156-018-00783-3
Abstract: In the absence of an income statement, earnings can be calculated as cash flow from operating activities (CFO) plus accruals, rather than being stated as the difference between income statement revenues and expenses. Following the… read more here.
Keywords: income statement; double entry; prediction errors; sample prediction ... See more keywords