Comparing the role of accruals and operating cash flows on users' decisions on financial statements: A case study of Tehran Stock Exchange

One of the major challenges facing all of individuals and organizations is decision-making based on the information. The issues of priority about cash flows and accruals data in decision-making process for different groups of financial statement users include investors, creditors, shareholders, dire...

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Bibliographic Details
Main Authors: Mohsen Sohrabi Araghi, Sharifaldin Attari
Format: Article
Published: Growing Science 2013-01-01
Series:Management Science Letters
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