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Is Cash Flow per Share Paternalism by U.S. Accounting Rule Makers Warranted? An Empirical Study

  • Du N
  • McEnroe J
International Journal of Financial Research (2015) 6(4)
DOI: 10.5430/ijfr.v6n4p1
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Abstract

… Abstract The Financial Accounting Standards Board (FASB) prohibits the reporting of cash flow per share (CFPS) information from the financial statements in … We conducted a two by one experiment where we manipulate cash flow per share as the absence or presence of the …

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Du, N., & McEnroe, J. E. (2015). Is Cash Flow per Share Paternalism by U.S. Accounting Rule Makers Warranted? An Empirical Study. International Journal of Financial Research, 6(4). https://doi.org/10.5430/ijfr.v6n4p1

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